OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42.12. P. 115–116.
1123
Ibid. § 42.17. P. 116–117.
1124
Ibid. § 42.18. P. 117.
1125
Ibid. § 36. P. 139.
1126
Орешин Евгений Игоревич. Договоры о представительстве в российском гражданском праве: дис… канд. юр. наук. М., 2007.
1127
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 32. P. 107.
1128
Ibid.
1129
Ibid. § 33. P. 106.
1130
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. § 106–113.
