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.
