Книга: Основы международного корпоративного налогообложения
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Boulez v. Commissioner 83 T.C. 584 (1984). URL: https://casetext.com/case/boulez-v-commissioner-of-internal-revenue-1.

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United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006.

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Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 208.

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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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