Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 11. § 7.7a.
188
Ibid. P. 12. § 7b.
189
Ibid. P. 13. § 10.
190
Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper № 90. 1991.
