This page is more than 2 years old. Please visit the News page for the latest from DFDL. Deductibility of Head Office Expenses Commentary on Art. 7(3) of the OECD and the UN Model (Intertax 2002) Sep 15 2010 Deductibility of Head Office Expenses Commentary on Art. 7(3) of the OECD and the UN Model (Intertax 2002)