Книга: Основы международного корпоративного налогообложения
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United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006.

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BNB 1992/379 Hoge Raad, 2 September 1992.

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History of Tax Treaties Database. URL: www.taxtreatieshistory.org.

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Раздел сайта ОЭСР, посвященный налоговым соглашениям. URL: www.oecd.org/tax/treaties.

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Brandstetter Patricia. The Substantive Scope of Double Tax Treaties – a Study of Article 2 of the OECD Model Conventions. Doctoral thesis, WU Vienna University of Economics and Business. URL: http://epub.wu.ac.at/2019/1/Brandstetter.pdf. P. 15.
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