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Outline the operation of Article 1 3 of the OECD Model Tax Convention 2 0 1 7 ( OECD MTC 2 0 1 7 )

Outline the operation of Article 13 of the OECD Model Tax Convention 2017(OECD MTC 2017), in relation to:
the domestic tax law of a contracting state applying a double tax agreement; and (13)
the interaction between Article 13 and the other distributive rules of the OECD MTC 2017.

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