Подробнее о многосторонних конвенциях см.: Multilateral Treaties. McGill University. URL: www.mcgill.ca/tax-law/treaties/multilateraltreaties; Richard L. Reinhold. Some Things That Multilateral Tax Treaties Might Usefully Do. URL: www.americanbar.org/publications/tax_lawyer_home/rein.html; Multilateral Tax Treaties: New Developments in International Tax Law (Series on International Taxation). Ed. Michael Lang. Springer, 1998.
