1697
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Article 10. § 1. P. 30.
1698
Ibid. Commentary to art. 10. § 12. P. 188.
1699
Ibid. § 12.1. P. 188–189.
1700
R(6). Double taxation conventions and the use of conduit companies. OECD, November 27, 1986.
1701
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. § 12.2. P. 189.
1702
Ibid. Commentary to art. 11. § 11. P. 215.
1703
Ibid. Commentary to art. 12. § 4.2. P. 225.
1704
Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. Official Journal L 157, 26.6.2003. P. 49–54. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32003L0049:en: HTML.
