Книга: Основы международного корпоративного налогообложения
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1114

Pijl H. The OECD service permanent establishment alternative. European Taxation. 2008. № 9. P. 472.

1115

Radhakishan Rawal. Taxation of Cross-Border Services. CCH. Wolters Kluwer (India) Pvt Ltd. 2012. P. 680–681.

1116

Clifford Chance v. DCIT (2002) 82 ITD 106 (Mumbai).

1117

Maharashtra State Electricity v. DCIT (2004) 90 ITD 793.

1118

Worley Parsons Services Pty Ltd. v. DIT [2009 (AAR № 748). URL: http://aarrulings.in/it-rulings/uploads/pdf/1250753293_748-.pdf.

1119

AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) (2015) ZATC 2. URL: www.saflii.org/za/cases/ZATC/2015/2.html.

1120

Linklaters LLP v. Income Tax Officer-International Taxation, Ward 1(1)(2), Mumbai ITA № 4896/Mum/03, 5085/Mum/03. URL: itatonline.org/archives/wp-content/files/Linklaters_PE_force_attraction.pdf.
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