RStBl 1399/1401 (regarding German treaty with Switzerland); 1938 RStBl 937 (regarding German treaty with Italy); 1940 RStBl 809, 810 (regarding German treaty with Switzerland); Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 25. Ref. 104.