OECD (2014). Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 13. Р. 98.
1085
Ibid. Р. 104.
1086
RHF RStBl. 67, 70 (1937); RStBl. 788 (1939): Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 296. § 49.
1087
Hoge Raad, Rolno. 17 776, BNB 1976/33: DTC Netherlands – Germany: Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 296. § 49.
1088
Hoge Raad, Rolno. 29 938, BNB 1989/142; см. также аналогичное дело Hof Amsterdam, Rolno. 2259/87, BNB 1991/256: Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 296. § 49.
