1398
Ibid.
1399
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 9. § 3a. P. 183.
1400
Ibid. Commentary to Art. 24. § 74. P. 366–367.
1401
Ibid.
1402
Case № 233,894 sect., SA Andritz, 30 December 2003.
1403
Case C-324/00 Lankhorst-Hohorst GmbH v. Finanzamt Steinfurt (2002) ECR 2002 I-11779 (ECJ).
1404
См., например, п. 4 ст. 269 НК РФ.
1405
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 9. § 3b. P. 183.
1406
Treaty Abuse and Treaty Shopping. Committee of Experts on International Cooperation in Tax Matters. Second session. (Mr. Kyung Geun Lee, Coordinator) of the Committee of Experts on International Cooperation in Tax Matters. Geneva, 30 October – 3 November 2006. E/C.18/2006/2. P. 33. URL: www.un.org/esa/ffd/tax/documents/bgrd_model_ta.htm.
