Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 27.
948
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»).
