General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 26.
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Например, Конвенция ООН по морскому праву 1982 г., ст. 300; Европейская конвенция о защите прав человека и основных свобод, ст. 17 и 27.
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Luc De Broe, Nathalie Goyette, Philippe Martin, Roy Rohatgi, Stef van Weeghel and Phil West. Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Bulletin for International Taxation. July 2011. P. 375.
