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.