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Cet document présente les changements proposés aux articles et au commentaire de la Convention-modèle des Nations Unies sur la double imposition entre les pays développés et les pays en développement, en mettant l\'accent sur les véhicules de placement collectif, les fonds de pension et les REIT. Il invite la Commission à discuter de ces changements et à demander des commentaires écrits avant la finalisation lors de sa vingt et unième session.
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