Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 18.
749
Ibid. P. 20.
750
Note on the Taxation Services under the United Nations Model Tax Convention. Committee of Experts on International Cooperation in Tax Matters. Sixth session. Geneva, 18–22 October 2010. P. 27. URL: www.un.org/esa/ffd/tax/documents/bgrd_model_tts.htm.
