Книга: Основы международного корпоративного налогообложения
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968

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

969

Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 62.

970

Brian J. Arnold, Tax Treaty News, IBFD Bulletin for International Taxation, January 2009.

971

OECD Model Tax Convention on Income and on Capital: Condensed Version. OECD Publishing, Paris, 2014. Commentary to Art. 3. § 12. P. 83–84.

972

Commissioner Of Income Tax v. Visakhapatnam Port Trust (1983). URL: www.indiankanoon.org/doc/865397.

973

Brandstetter Patricia. The Substantive Scope of Double Tax Treaties – a Study of Article 2 of the OECD Model Conventions. Doctoral thesis, WU Vienna University of Economics and Business. URL: http://epub.wu.ac.at/2019/1/Brandstetter.pdf. P. 24.
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