Aiken Industries Inc. v. Commissioner (1971) T.C. 925.

Ibid.

Matthew McKee. China gets Serious on Anti-avoidance. URL: www.lehmanlaw.com/fileadmin/lehmanlaw_com/Publications/China_gets_serious_on_Anti-Avoidance.pdf; Sharon Xu, Squire Sanders. New PRC tax treatment for disposal of offshore intermediate holding companies. January 12, 2009. P. 7. URL: http://documents.lexology.com/631e0f55-5ff5-45f8-8a4e-9f21f2c5cbad.pdf#page=7; Larry Sussman, Anita Choi. More SPVs are being challenged: China brings General Anti-Avoidance rules from concept to reality. January 26, 2009. URL: www.omm.com/fcwsite/abc.aspx?url=newsroom%2FpenPDF.aspx%3Fpub%3D713.