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.

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.