5Convention for the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises, art. 7.[EB/OL]. LexUriServ.do? uri=CELEX: 41990A0436:en:HTML.
6OECD.The 2008 Update to the OECD Model Tax Convention, at 99. [EB/OL]. http://www.oecd.org/dataoecd/20134/41032078.pdf.
7United States Model Income Tax Convention of November 15, 2006, art. 25(5).[EB/OL].http://www.irs.gov/pub/irs-trty/modelOO6.pdf.
