2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary

According to the updated Commentary on Art. 4 (Residence) of the OECD Model, a person who, under the domestic laws of States A and B, is a resident of both states but who, under the tax treaty between States A and B, is a resident only of State A cannot, as a domestic law resident of State B, have access to a tax treaty between State B and a third state from which he derives income. This article examines whether the new Commentary has the intended effect.