OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 25. § 31, 45, 76. P. 380, 384, 392.
714
Ibid. Commentary to Art. 25. § 50–55. P. 386–387.
715
Более подробно см.: Zvi D. Altman. Dispute Resolution under Tax Treaties. Vol. 11 in the Doctoral Series. IBFD, 2006; Mario Züger. Arbitration under Tax Treaties. Vol. 5 in the Doctoral Series. IBFD, 2001.
