Книга: Основы международного корпоративного налогообложения
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1612

Beneficial Ownership, J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. IBFD Bulletin. July 2000. P. 311.

1613

Philip Baker. Progress Report of Subcommittee on Improper Use of Tax Treaties: Beneficial Ownership. Addendum. Note by the Coordinator of the Subcommittee on Improper Use of treaties: Proposed amendments. E/C.18/2008/CRP.2/Add.1. P. 16. URL: www.un.org/esa/ffd/tax/fourthsession/EC18_2008_CRP2_Add1.pdf.
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