Angharad Miller, Lynne Oats B. Bus. Principles of International Taxation (2d ed.). Tottel Publishing, 2009. P. 114.
604
Ibid.
605
Brian J. Arnold, Jacques Sasseville, Eric M. Zolt. The Taxation of Business Profits Under Tax Treaties. Canadian Tax Foundation. Chapter 4: Source Rules for Taxing Business Profits Under Tax Treaties. P. 109–131.
