Книга: Основы международного корпоративного налогообложения
Назад: 1426
Дальше: 1428

1427

Ibid. § 19d. Stock exchange provision: «The foregoing provisions shall not apply to a company that is a resident of a Contracting State if the principal class of its shares is registered on an approved stock exchange in a Contracting State or if such company is wholly owned – directly or through one or more companies each of which is a resident of the first mentioned State – by a company which is a resident of the first-mentioned State and the principal class of whose shares is so registered».
Назад: 1426
Дальше: 1428