Книга: Основы международного корпоративного налогообложения
Назад: 1614
Дальше: 1617

1615

Outline and background material. IFA 53rd Congress: October 1999. Seminar F: Beneficial ownership. P. 13.

1616

Ayerst (Inspector of Taxes) v. C&K (Construction) Ltd. (1975) STC 345, HL, at 349; Charl du Toit. The Evolution of the Term «Beneficial Ownership» in Relation to International Taxation over the Past 45 Years. IBFD Tax Treaty Monitor. Bulletin for International Taxation. October 2010. P. 500.
Назад: 1614
Дальше: 1617