Since article 19 of the United Nations Model Convention incorporates all the provisions of Article 19 of the OECD Model Convention, the following Commentary on the OECD Article is relevant:
2. 由于《联合国示范公约》第19条纳入了《经合发组织示范公约》第19条的所有规定，经合发组织条款的下列评注至关重要：