Книга: Основы международного корпоративного налогообложения
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789

Ibid. P. 27.

790

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 12. § 11.1—11.5.

791

Ibid. § 11.6.

792

Convention Between the Government of the United States of America and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (12 Sept. 1989). URL: www.irs.gov/pub/irs-trty/india.pdf.
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