Книга: Основы международного корпоративного налогообложения
Назад: 1267
Дальше: 1273

1268

Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 428. § 63.

1269

Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 194–195.

1270

OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 26. P. 125.

1271

OECD Report on Attribution of Profits to Permanent Establishments (2008). Part I. Sec. D-5. P. 66.

1272

Philip Baker, Senior Visiting Fellow, Institute for Advanced Legal Studies, London University; and Richard Collier, Tax Partner, PricewaterhouseCoopers, London, 2008. OECD Model: Changes to the Commentary on Article 7 and the Attribution of Profits to Permanent Establishments. Bulletin for International Taxation, May/June 2009. IBFD, P. 199.
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