TVM Limited v. CIT (1999) 102 Taxmann 578 (AAR – New Delhi).
1145
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 33.1. P. 108.
1146
Ibid. § 32.1. P. 107–108.
1147
Supreme Court of Italy. Decision № 8488 of 09.04.2010.
1148
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 38.6. Р. 110.
1149
Ibid. § 38.7. Р. 110.
1150
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. § 119.
