OECD Model Tax Convention. Condensed Version (2008). Commentary to art. 7. § 16. P. 122.
1245
Cudd Pressure Control Inc. v. The Queen (1999) 98 DTC 6630 (FCA).
1246
Ibid.
1247
Rafael Russo, Ed. The Attribution of Profits to Permanent Establishments. The taxation of intra-company dealings. IBFD, 2005. P. 32.
1248
Klaus Vogel. Worldwide vs. Source Taxation of Income. Part III. Intertax, 1988. P. 319–320.
1249
Donald J. S. Brean, Richard Miller Bird. The Interjurisdictional Allocation of Income and the Unitary Debate. Ottawa: Economic Council of Canada, 1986. P. 1383.
