Более подробно см.: International Fiscal Association, International Aspects of Thin Capitalization, 81b Cahiers de droit fiscal international. 1996.
1391
OECD Model Tax Convention (2010). Condensed Version. Commentary to Art. 24. § 4, 5. P. 349–350.
1392
Thin capitalization. OECD Report. Adopted by the OECD Council on 26 November 1986. P. R(4)-14. Reproduced in vol. II of the full-length version of the OECD Model Convention (2012) at page R(4)-1.
