Public comments received on the revised proposals concerning the meaning of «beneficial owner» in Articles 10, 11 and 12 of the OECD Model Tax Convention. URL: www.oecd.org/ctp/treaties/publiccommentsreceivedontherevisedproposalsconcerningthemeaningofbeneficialownerinarticles1011and12oftheoecdmodeltaxconvention.htm.