OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 48. P. 131.
1304
Ibid. § 55. P. 134.
1305
Prof. Wim Wijnen, Prof. Jan de Goede and Andrea Alessi. The Treatment of Services in Tax Treaties. IBFD Bulletin for International Taxation. January 2012.
1306
Kenya Revenue Authority invokes force of attraction rule with respect to permanent establishments. EY Global Tax Alert, 29.08.2013. URL: http://www.ey.com/Publication/vwLUAssets/Kenya_Revenue_Authority_invokes_force_of_attraction_rule_with_respect_to_permanent_establishments/$FILE/2013G_CM3770_Kenya%20Revenue%20Authority%20invokes%20force%20of%20attraction%20rule%20with%20respect%20to%20permanent%20establishments.pdf.
