Leonardo Marques dos Santos. The Sub-Permanent Establishment («Sub-PE») and the OECD Model Convention. CONSULEGIS, 2009/2010.
1211
Ibid. P. 3.
1212
Ibid. P. 6.
1213
Ibid. P. 13.
1214
Данный пример также описан в статье: Lang Michael. Triangular Situation: Partnership with Sub-Permanent Establishment in Third Countries. Steuer und Wirtschaft International, 2004. P. 14–16.
