1138

Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 492.

1139

Hoge Raad Case № 14,458; 17 May 1961 in Mehta A. A. Permanent Establishment in international taxation. Taxmann, 2012. P. 385.

1140

Hoge Raad Case № 14,445; 13 January 1971 in Mehta A. A. Permanent Establishment in international taxation. Taxmann, 2012. P. 386.

1141

Rolls Royce Pvt Ltd. v. ADIT. URL: http://itatonline.org/archives/rolls-royce-singapore-pvt-ltd-vs-adit-delhi-high-court-profits-attributable-to-dependent-agent-permanent-establishment-taxable-in-india/.

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