Philip Baker, Richard S. Collier. General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 42.

OECD Model Convention on Income and Capital (2008). Article 7. § 2: «Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment».