Michael Lang. The Application of the OECD Model Tax Convention to Partnerships. Kluwer Law International, 2000. Р. 20–28.

Convention Between The United States Of America And The Republic Of Austria For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income, signed in Vienna on May 31, 1996. Memorandum Of Understanding. Re Interpretation of the Convention. URL: www.irs.gov/pub/irs-trty/austria.pdf.