Книга: Основы международного корпоративного налогообложения
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Brian J. Arnold, Tax Treaty News, IBFD Bulletin for International Taxation, January 2009.

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

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

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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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