Книга: Основы международного корпоративного налогообложения
Назад: 868
Дальше: 879

869

New Chair of the OECD's Committee on Fiscal Affairs. URL: www.oecd.org/ctp/newchairoftheoecdscommitteeonfiscalaffairs.htm.

870

United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006.

871

Постановление Правительства РФ от 24 февраля 2010 г. № 84.

872

Recommendation of the OECD Council Concerning The Model Tax Convention On Income and On Capital (Adopted by the Council on 23 October 1997). Annex.

873

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Introduction. § 3. P. 7.

874

Ibid. § 29. P. 14.

875

Frank Engelen. Interpretation of Tax Treaties under international law. IBFD, Doctoral Series. Academic Council. 2004. P. 439.

876

Philip Baker. Double Taxation Conventions and International Tax Law (2d ed.). London: Sweet & Maxwell, 1994. P. 13–14.

877

Kees van Raad. Interpretatie van belastingsverdragen. 47 MBB 2/3, 1978. P. 49–56.

878

Kees van Raad. Het nationale recht bij de uitlegging van belastingverdragen, in. J.F.M. Giele et al. (ed). Van wet naar recht, opstellen aangebogen aan Prof. Mr. J.P. Scheltens. Deventer: Kluwer, 1984. P. 162.
Назад: 868
Дальше: 879