Книга: Основы международного корпоративного налогообложения
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1028

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 4–4.2. P. 95.

1029

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.
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