OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 24. Р. 104.
1159
Ibid. § 28. Р. 106.
1160
Are the current treaty rules for taxing business profits appropriate for e-commerce? OECD Business Profits TAG Discussion Draft. Section 4.A.d. 2003. URL: www.oecd.org/dataoecd/2/38/20655083.pdf.
