959
OECD Model Tax Convention on Income and on Capital: Condensed Version. OECD Publishing, Paris, 2014. Art. 3. § 2. P. 25.
960
Ibid. Commentary to art. 23. § 32.3. P. 331.
961
Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 60.
962
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. P. 52.
963
Boulez v. Commissioner 83 T.C. 584 (1984). URL: https://casetext.com/case/boulez-v-commissioner-of-internal-revenue-1.
964
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006.
965
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 208.
966
Bruno Beernaerts, Luc Gerondal, Robbert Frassino. Multi-jurisdictional tax planning across the Netherlands and Luxembourg. Tax Planning International Review; BNA. Issue 7. 2011. P. 3.
