Книга: Основы международного корпоративного налогообложения
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Prof. Wim Wijnen, Prof. Jan de Goede and Andrea Alessi. The Treatment of Services in Tax Treaties. IBFD Bulletin for International Taxation. January 2012.

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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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