Книга: Основы международного корпоративного налогообложения
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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.
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