Книга: Основы международного корпоративного налогообложения
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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.
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