@article{Buitrago_2008, title={The Commentaries to the OECD MTC and UN MC. A Critical Analysis of the Spanish Approach}, url={https://revistas.uexternado.edu.co/index.php/fiscal/article/view/2733}, number={4}, journal={Revista de Derecho Fiscal}, author={Buitrago, Esperanza}, year={2008}, month={jul.} }