OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 1. § 10.1. P. 63.
1382
Brian J. Arnold, Patrick Dibout. General Report. IFA Cahiers. Vol. 86b. Limits on the use of low-tax regimes by multinational businesses: current measures and emerging trends. 2001. P. 35.
