1171
Пример приведен в параграфе 3 п. 4 Комментария к ст. 5 МК ОЭСР (2010).
1172
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 41.1. Р. 111–112.
1173
Ibid. § 42. Р. 112.
1174
Italian Supreme Court, 7 March 2002, Philip Morris, № 3667, 3368, 7682, 1095.
1175
Emidio Cacciapuoti. Private Equity Funds, Permanent Establishments and Italian Operations. IBFD. European Taxation. 2004. № 4. P. 172.
1176
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 41.1. Р. 111–112.
1177
Более подробно на тему судебного решения Philip Morris в Италии: R. Russo and E. Pedrazzini. Permanent Establishments under Italian Tax Law: An Overview. European Taxation. 2009. № 8/9. P. 389; C. Romano and R. Russo. Italian Tax Consequences of Permanent Establishments. Bulletin for International Taxation. 2010. № 8/9. P. 456; M. Gazzo. Permanent Establishment through Related Corporations: New Case Law in Italy and its Impact on Multinational Flows. Bulletin for International Fiscal Documentation 2003. № 6. P. 257; L. Favi. Italy, in Sasseville and Skaar, supra note 17. P. 393; C. Innamorato. The Concept of a Permanent Establishment within a Group of Multinational Enterprises. European Taxation. 2008. № 2. P. 81.
