Philip Baker. Double Taxation Conventions and International Tax Law (2d ed.). London: Sweet & Maxwell, 1994. Р. 5.
619
Ibid. P. 6.
620
Ibid. P. 6–7; Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 51.
621
Philip Baker. Double Taxation Conventions and International Tax Law (2d ed.). London: Sweet & Maxwell, 1994. P. 7.
622
France Re Société Schneider Electric. Conseil d’Etat. Ass. June, 28 2002. № 232276.
623
Stéphane Austry, Michel Collet. French Report in Tax treaties and tax avoidance: application of anti-avoidance provisions. Cahiers de Droit Fiscal International 2010. Vol. 95a. P. 321.
