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.