OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 1. § 22.1. P. 72.
1446
Ibid. § 9.5. P. 63.
1447
См. Подробнее: Lodewijk P.W. Berger, Vincent van der Lans. The Improper Use of Holding Companies. Selected Recent Developments. 2011. P. 5. URL: www.ifausa.org/dman/Document.phx/Events/%5Eeman.208/Conference+Handouts/The+(Im)Proper+Use+of+Holding+Companies?folderId=Events%2F%255Eeman.208%2FConference%2BHandouts&cmd=download.
