Книга: Основы международного корпоративного налогообложения
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См., например, п. 4 ст. 269 НК РФ.

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OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 9. § 3b. P. 183.

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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.
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