Книга: Основы международного корпоративного налогообложения
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OECD Report on Attribution of Profits to Permanent Establishments (2008). P. 71.

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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.
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