OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Introduction. § 29. P. 14.
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Sun Life Assurance Co of Canada v. Pearson (H M Inspector of Taxes) (1986). URL: www.lawgazette.co.uk/news/sun-life-assurance-co-canada-v-pearson-inspector-taxes.
