Ibid.

Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 26. § 45b.

Ibid. Р. 27. § 45d.

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Introduction. § 19. P. 11.

Ibid. § 21. P. 11–12.

Ibid. § 22. P. 12.

Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 44.

Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986.

Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 29. § 48.

Ibid. § 29.

Ibid. P. 1281.

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 26.

Ibid. P. 28. Ref. 79.

Организация европейского экономического сотрудничества (ОЕЭС) – предшественница ОЭСР.

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 73.

Ibid. р. 74

Дернберг Р. Л. Международное налогообложение. М.: ЮНИТИ, 1997. С. 115.

Параграф 1 Комментария к МК ОЭСР (2014) к ст. 24(1) гласит: «For that reason, the Article should not be unduly extended to cover so-called „indirect” discrimination. For example, whilst paragraph 1, which deals with discrimination on the basis of nationality, would prevent a different treatment that is really a disguised form of discrimination based on nationality such as a different treatment of individuals based on whether or not they hold, or are entitled to, a passport issued by the State, it could not be argued that non-residents of a given State include primarily persons who are not nationals of that State to conclude that a different treatment based on residence is indirectly a discrimination based on nationality for purposes of that paragraph». OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 24. § 1. P. 349.