Книга: Основы международного корпоративного налогообложения
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United Nations Model Double Taxation Convention between Developed and Developing Countries (rev. 2011). Commentary on the Chapter 1. § 10. P. 42.

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Stefan van Weeghel. General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010.

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Luc De Broe, Nathalie Goyette, Philippe Martin, Roy Rohatgi, Stef van Weeghel, and Phil West. Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Bulletin for International Taxation. IBFD. July 2011. P. 376, 377.
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