Книга: Основы международного корпоративного налогообложения
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OECD Model Tax Convention on Income and on Capital: Condensed Version. OECD Publishing, Paris, 2014. Commentary to art. 3. § 11–13. P. 83–84.

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Shannon H. US Income Tax Treaties, Reference to Domestic Law for the Meaning of Undefined Terms. Intertax, 1989. P. 157.

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John Avery Jones et al. The Interpretation of tax treaties with particular reference to Art. 3(2) of the OECD Model Convention. British Tax Review, 1984. Part I and II. P. 100.
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