Organisation for Economic Co-operation and Development 3 July 1959, OECD/LEGAL/0030 (Recommendation of the Council concerning the Avoidance of Double Taxation)

THE COUNCIL HAVING REGARD to Article 13 (c) of the Convention for European Economic Co-operation of 16th April 1948; HAVING REGARD to the Recommendation of the Council of 25th February 1955 concerning Double Taxation; HAVING REGARD to the Resolution of the Council of 16th March 1956 Creating a Fiscal Committee; HAVING REGARD to the Report of the Fiscal Committee of 28th May 1958 [Doc. No.