1041
Toronto Blue Jays Baseball Club v. The Minister of Finance (2012) 18 taxmann.com 206 (CA-Ontario).
1042
Syntax Ltd. v. Sous-Ministre du revenue du Quebec (1981) R.D.F.Q.1.
1043
Western Union Financial Services Inc. v. ADIT (2007) 104 ITD 34 (Delhi).
1044
Finanzgericht Rheinland-Pfalz 4. Senat | 4 K 2608/95, 24.04.1998. URL: www.juris.de/jportal/prev/STRE987116170.
1045
Finanzgeright Nürnberg – 2.12.98 – III 84/96.
1046
BFH, Urteil vom 4. 6. 2008 – I R 30/07; FG Köln. URL: http://lexetius.com/2008,2312.
1047
Ericsson Radio Systems A.B. v. DCIT (2005) 95 ITD 269 (Delhi) (SB).
1048
Motorola Inc. V. DDIT (2005) 95 ITD 269 (Delhi) (SB).
1049
Mehta A. Permanent Establishment in international taxation. Taxmann, 2012. P. 122.
1050
Ministry of National Revenue v. Tara Exploration and Development Company Limited (2012) 18 Taxmann.com 215 (SC–Canada).
1051
Elizabeth Herbert v. CIR (2012) 18 taxmann.com 210 (TC – USA).
1052
Inez de Amodio v. CIR (2012) 18 taxmann.com 205 (TC – US).
1053
DDIT (International Taxation) v. Dharti Dredging & Infrastructure Ltd. (2011) 44 SOT 586 (Hyd.).
1054
Nederlandsche Overzee Baggermaschappii B.V. v. DDIT (2010).
1055
DDIT v. Perfetti SPA (2008) 19 SOT 433 (Delhi).
1056
FG Baden-Württemberg, Entscheidung vom 11. Mai 1992 – 3 K 309/91.
1057
F. E. Koch. Double Taxation Conventions. London: Stevens & Sons, 1947. Vol. I. P. 51. Quoting Mitchell B. Caroll before the sub-committee of the committee of U. S. Senate Foreign Relations.
