Книга: Основы международного корпоративного налогообложения
Назад: 1058
Дальше: 1061

1059

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 5. § 6. P. 97.

1060

Revised Proposals Concerning The Interpretation and Application of Article 5 (Permanent Establishment) of the Model Tax Convention (19 October 2012 to 31 January 2013). OECD. § 6.1. P. 14.
Назад: 1058
Дальше: 1061