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.
