Jeorge T. Bogert. Trusts. St. Paul, MN: West Publishing, 1987. P. 1.
1618
Steven van Weeghel. The Improper Use of Tax Treaties. Kluwer Law International, 1998. P. 65.
1619
John F. Avery Jones et al. The Origins of the Concepts and Expressions Used in the OECD Model and their Adoption by States. IBFD Bulletin. 2006. P. 246.
1620
Waters Donovan. The Nature of the Trust Beneficiary’s Interest. 45 Canadian Bar Review. 1967. P. 219.
1621
Avery Jones, J. F. The Beneficial Owner Concept Was Never Necessary in the Model. Lang, Pistone, Schuch, Staringer &Storck (eds). Beneficial Ownership: Recent Trends. 2013. P. 333–339.
