909
Ibid. § 35–36. P. 15–16.
910
Philip Baker. Double Taxation Conventions. 3rd Edition. 2001. § E-1—E-35.
911
IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 148.
912
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Art. 3. § 1b.
913
Burghardt v. Commissioner (1983) в США и Ducking v. Gollan (1965) в Великобритании.
914
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 124–126.
915
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. P. 50–52.
916
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 37.
917
Подробнее об эстоппеле см.: Эстоппель // Dic.Academic.Ru. URL: http://dic.academic.ru/dic.nsf/fin_enc/19574.
918
Smallwood v. RCC (2008) 10 ITLR 574 (SC). § 99.
919
The Commissioners for Her Majesty’s Revenue & Customs v. FCE Bank Plc (2011) UKUT 420 (TCC). URL: www.internationaltaxreview.com/pdfs/HMRC_v_FCE_Bank_Plc.pdf; FCE Bank Plc v Revenue and Customs Commissioners (2012) EWCA Civ 1290. URL: www.pumptax.com/wp-content/uploads/old/documents/FCE171012.pdf.
