Книга: Основы международного корпоративного налогообложения
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Maharashtra State Electricity v. DCIT (2004) 90 ITD 793.

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

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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.

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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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