1075
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 10. P. 99—100.
1076
Ibid.
1077
Mehta А. Permanent Establishment in international taxation. Taxmann, 2012. P. 48.
1078
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42.6. P. 113.
1079
Schleswig-Holsteinisches Finanzgericht, Urteil vom 06.09.2001, II 1224/97 (JurPC Web-Dok. 272/2002 – DOI 10.7328/jurpcb/20021710251).
1080
Raffaele Russo, Edoardo Pedrazzini. Permanent Establishments under Italian Tax Law: An Overview. IBFD, European Taxation 08/09, 2007. P. 393.
1081
Ibid. § 12.
1082
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. § 59. P. 22.
