Landsskatteretten SKM2004.439.LSR (Tfs 2004, 862 LSR).

David Taylor, Laurent Sykes. Controlled Foreign Companies and Foreign Profits. British Tax Review. 2007. № 5. P. 641. URL: www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/conferences/2007/taxing_foreign_profits/taylor-paper.pdf.