Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 20.
784
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42.22.
785
Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 21.
786
Model Convention for the Avoidance of Double Taxation between Member Countries and Other Countries outside the Andean Subregion (Andean Model).
787
Agreement among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment. The Caribbean Community and Common Market (CARICOM) was established in 1973 by the Treaty of Chaguaramas which came into effect on 1 August 1973.
