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OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 13. § 3. P. 243.
607
Philip Baker. Double Taxation Conventions and International Tax Law (2d ed.). London: Sweet & Maxwell, 1994. Р. 5. § 2-02.
608
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 27–28. § 46, 46a.
609
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 32.
610
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 10.
611
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 27. § 46.
612
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 50.
613
ATO Taxation Ruling TR 2001/11. URL: law.ato.gov.au/atolaw/view.htm?locid='TXR/TR200111/NAT/ATO'&PiT=20040929000001.
614
Klaus Vogel. Tax treaty news. Bulletin for International Fiscal Documentation (June 2002). P. 226.
615
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 10. Ref. 18: FRA CGI § 165 bis, 209 I.
616
Locher, Meier, von Siebenthal and Kolb, DBA CH-D, B 4.2 no. 36; Locher «Zur „negativen Wirkung“ von Doppelbesteuereungsabkommen». Festgabe zum Schweizerischen Juristentag. 1988. P. 365.
