Ibid. Commentary to art. 11. § 11. P. 215.

Ibid. Commentary to art. 12. § 4.2. P. 225.

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.