Книга: Основы международного корпоративного налогообложения
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BGE 4 December 2003, 2A 321/2003.

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Transfer Pricing and Business Restructurings: Streamlining All the Way / ed. by Anuschka Bakker. IBFD, 2009. P. 364.

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OECD Model Tax Convention. Condensed Version (2000). Commentary. URL: www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2000_mtc_cond-2000-en.
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