Philip Baker, Progress Report of Subcommittee on Improper Use of Tax Treaties: Beneficial Ownership. Addendum, Note by the Coordinator of the Subcommittee on Improper Use of treaties: Proposed amendments. E/C.18/2008/CRP.2/Add.1. P. 9. URL: www.un.org/esa/ffd/tax/fourthsession/EC18_2008_CRP2_Add1.pdf.
