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

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.