1016
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 20., P. 103.
1017
Bundesfinanzhof № IIR 12/92, 30.10.1996. URL: http://home.germany.net/101-274850/pipeline.html.
1018
TfS 1987.50 LSR.
1019
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014. OECD Publishing, Paris. Commentary to art. 5. § 8. P. 98–99.
1020
Ibid. § 5.2. P. 96–97.
1021
Amadeus Global Travel Distribution S.A. v. DCIT. URL: itatonline.org/archives/amadeus-global-travel-vs-dcit-itat-delhi.
1022
Galileo International Inc. v. DCIT (2007) TIOL 447 ITAT (Del). URL: https://indiankanoon.org/doc/56225/.
1023
VwGF 21 May 1997, 96/14/0084. URL: www.ris.bka.at.
1024
Administrative Appeals Tribunal (Australia) Case U 162 dated 5 August 1987 (87 ATC 942).
1025
Golf in Dubai LLC, In Re (2008) 174 Taxmann 480 (AAR – New Delhi).
1026
BFH-Urteil vom 3.2.1993 (I R 80–81/91) BStBl. 1993 II S. 462. URL: www.jurion.de/Urteile/BFH/1993-02-03/I-R-80_91, www.jurion.de/Urteile/BFH/1993-02-03/I-R-81_91.
