Книга: Основы международного корпоративного налогообложения
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OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 4. § 1. P. 26.

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R(15). The application of the OECD Model Tax Convention to partnerships (1999). Reproduced in the Vol. II. OECD, Model Tax Convention on Income and on Capital 2010: Full Version. OECD, 2010.
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