Книга: Основы международного корпоративного налогообложения
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Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Article 3, m.no 61–74.

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Leonhardt Andra and Partner GmbH v. CIT (2000). URL: https://indiankanoon.org/doc/850000/.

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Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 27.

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OECD, Fiscal Committee. Minutes of the 21st Session held in Paris on Tuesday 28th, Wednesday 29th, Thursday 30th September, and Friday 1st October, 1965, FC/M(65)3. Paris, 22nd October 1965. P. 3 («General Remarks»).
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