General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 43.
1352
Ibid. P. 46.
1353
Brian J. Arnold and Stefan van Weeghel. Chapter 5: The Relationship between Tax Treaties and Domestic Anti-abuse Measures in Tax Treaties and Domestic Law. EC and International Tax Law Series. Vol. 2. P. 95.
