Ministerial Resolution № 104/E of 6 May 1997 in Boll. trib. 1997. P. 776. Также см.: Circular Letter № 306/E of 23 December 1996 (Chap. VIII) in Boll. trib. 1997. P. 131; in John F. Avery Jones et al. The Origins of the Concepts and Expressions Used in the OECD Model and their Adoption by States. IBFD Bulletin. 2006. P. 249. Footnote 350.
