1091
Hof’s – Gravenhage, Rolno. 101/82 M II, BNB 1948/279: DTC Netherlands – Switzerland.
1092
BFH BStBl. II 148 (1994): Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 296. § 50.
1093
RFH RStBl. 804, 805 (1936); RStBl. 949 (1938): Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 296. § 50.
1094
Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 117.
1095
Ibid.
1096
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42. P. 112.
1097
Philip Morris Case (Italy) – Supreme Court Decision № 7682, 25 May 2002.
1098
General Report. IFA Cahiers. 2009.
1099
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 17. P. 101–102.
1100
Пункт 4 ст. 308 НК РФ.
1101
Постановление ФАС Волго-Вятского округа от 22.10.2008 г. по делу № А82-6882/2007-27.
1102
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 19. P. 102.
1103
Ibid.
1104
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. § 67. P. 26.
