Книга: Основы международного корпоративного налогообложения
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OECD Report on Attribution of Profits to Permanent Establishments. 2008. § 2. URL: www.oecd.org/tax/transfer-pricing/41031455.pdf.

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Philip Baker, Richard S. Collier. General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 34.

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Brian J. Arnold, Marc Darmo. Summary of the Proceedings of an Invitational Seminar on the Attribution of Profits to Permanent Establishments. Canadian Tax Journal, 2001. P. 528.
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