* The present paper, which was prepared by Mr. David Spencer, draws on several of his articles that had appeared in the Journal of International Taxation. The views and opinions expressed are those of the author and do not necessarily represent those of the United Nations.
Propuesta de modificación del artículo 26 (Intercambio de información) de la Convención modelo de las Naciones Unidas sobre la doble tributación entre países desarrollados y países en desarrollo*