Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. Section 1.3. Ref. 56. P. 39.

Pijl H. The OECD service permanent establishment alternative. European Taxation. 2008. № 9. P. 472.

Radhakishan Rawal. Taxation of Cross-Border Services. CCH. Wolters Kluwer (India) Pvt Ltd. 2012. P. 680–681.

Clifford Chance v. DCIT (2002) 82 ITD 106 (Mumbai).

Maharashtra State Electricity v. DCIT (2004) 90 ITD 793.

Worley Parsons Services Pty Ltd. v. DIT [2009 (AAR № 748). URL: http://aarrulings.in/it-rulings/uploads/pdf/1250753293_748-.pdf.

AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) (2015) ZATC 2. URL: www.saflii.org/za/cases/ZATC/2015/2.html.

Linklaters LLP v. Income Tax Officer-International Taxation, Ward 1(1)(2), Mumbai ITA № 4896/Mum/03, 5085/Mum/03. URL: itatonline.org/archives/wp-content/files/Linklaters_PE_force_attraction.pdf.