Книга: Основы международного корпоративного налогообложения
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BOI 4 H-1-07. Appendix 3.

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Daniel Gutmann, François Meziane. The French CFC Regime. Footnote 14. URL: www.americantaxpolicyinstitute.org/s/pdf/Arnold%20paper.pdf.

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Public Discussion Draft, BEPS Action 6: Preventing the Granting of Treaty Benefits in Appropriate Circumstances. P. 21–22. URL: www.oecd.org/ctp/treaties/treaty-abuse-discussion-draft-march-2014.pdf.
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