1069

Rev. Ruling 67-321 (1967-39 I.R.B. 23). URL: www.charitableplanning.com/document/681495.

1070

Case 5 17.08.1965, Taxation Board of Review (New Zealand), 3 NZTBR 49.

1071

VwGF 21 May 1997, 96/14/0084. URL: www.ris.bka.at.

1072

08.06.2004, HR-2004-01003-A (sak nr. 2003/1311). URL: www.domstol.no/no/Enkelt-domstol/-Norges-Hoyesterett/Avgjorelser/Avgjorelser-2004/Sporsmal-om-fast-driftssted-etter-skatteavtale-basert-pa-OECDs-monsteravtale.

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