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.
