Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 209. Note 60a.
1737
Ibid. P. 562. Note 8.
1738
Philip Baker, Progress Report of Subcommittee on Improper Use of Tax Treaties: Beneficial Ownership. Addendum, Note by the Coordinator of the Subcommittee on Improper Use of treaties: Proposed amendments. E/C.18/2008/CRP.2/Add.1. P. 9. URL: www.un.org/esa/ffd/tax/fourthsession/EC18_2008_CRP2_Add1.pdf.
