About the Deductibility of Head Office Expenses: A Commentary on Art. 7(3) of the OECD Model, the UN Model and Alternative Provisions Adopted in Tax Treaty Practice - Intertax View About the Deductibility of Head Office Expenses: A Commentary on Art. 7(3) of the OECD Model, the UN Model and Alternative Provisions Adopted in Tax Treaty Practice by - Intertax About the Deductibility of Head Office Expenses: A Commentary on Art. 7(3) of the OECD Model, the UN Model and Alternative Provisions Adopted in Tax Treaty Practice 30 8/9 Intertax