Mitchell Carroll, Report to the Council on the Fourth Session of the Committee (1933), League of Nations Fiscal Committee. § 2. P. 2.: «The fundamental principle laid down is that, for tax purposes permanent establishments must be treated in the same manner as independent enterprises operating under the same or similar conditions, with the corollary that the taxable income of such establishments is to be assessed on the basis of their separate accounts». URL: www.uni-heidelberg.de/institute/fak2/mussgnug/historyoftaxdocuments/normtexte/voelkerrecht/V00015.pdf.
