Книга: Основы международного корпоративного налогообложения
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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.
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