Книга: Основы международного корпоративного налогообложения
Назад: 1011
Дальше: 1014

1012

OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 8, P. 98–99.

1013

Interpretation and application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention (12 October 2011 to 10 February 2012). OECD Public Discussion Draft. URL: www.oecd.org/dataoecd/23/7/48836726.pdf.
Назад: 1011
Дальше: 1014