Книга: Основы международного корпоративного налогообложения
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Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 50.

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ATO Taxation Ruling TR 2001/11. URL: law.ato.gov.au/atolaw/view.htm?locid='TXR/TR200111/NAT/ATO'&PiT=20040929000001.

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Klaus Vogel. Tax treaty news. Bulletin for International Fiscal Documentation (June 2002). P. 226.

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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.

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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.
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