Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 224.
1252
Ibid.
1253
OECD Report on Attribution of Profits to Permanent Establishments (2008). P. 71.
1254
Richard Vann. Reflections on Business Profits and Arm’s Length Principle in Brian Arnold et. al. (eds). The Taxation of Business Profits Under Tax Treaties. 2003. P. 159–161.
