Книга: Основы международного корпоративного налогообложения
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Controlled Foreign Company Regimes Essentials. Deloitte, 2012. P. 9.

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Vinay Sambaragimath, Sanjiv Malhotra. Proposed CFC rules in India – a Practitioner’s Perspective. URL: www.bmradvisors.com/upload/documents/Article_Proposed%2 °CFC%20Rules%20in%20India_Vinay%20and%20Sanjiv_IT_22nd%20Sep1317634187.pdf.
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