OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 39. P. 110–111.
1206
United Nations Model Double Taxation Convention between Developed and Developing Countries (2011 Update). Article 5. § 7. Second sentence; Commentary on the § 31–33 of article 5. P. 131–132. URL: www.un.org/esa/ffd/tax/unmodel.htm.