1624
P. J. Hattingh. Beneficial Ownership and Double Tax Conventions. Part II. A. De-Koker and E. Brincker (eds.), International Tax. Durban: Lexis-Nexis.
1625
Outline and background material. IFA 53rd Congress: October 1999. Seminar F: Beneficial ownership. P. 13.
1626
J Sainsbury plc v. O’Connor (Inspector of Taxes) (1991) STC 318, CA. P. 328–330.
1627
Wood Preservation Ltd v. Prior (Inspector of Taxes) (1968) 45 TC 112, CA. P. 133.
1628
Leigh Spinners Ltd v. Commissioners of Inland Revenue (1956) 46 TC 425, Ch. D. P. 427–432.
1629
Court of Chancery // Wikipedia, the free encyclopedia. URL: https://en.wikipedia.org/wiki/Court_of_Chancery.
1630
Ayerst (Inspector of Taxes) v. C&K (Construction) Ltd. (1975) STC 345 HL. Р. 349.
1631
Parway Estates Limited v. Commissioners of Inland Revenue, 45 T.C. 135 (1958).
1632
Montana Catholic Missions v. Missoula County 200 U.S. 118 (1906). P. 127–128.
1633
Anthony Yelencsics and Norma Yelencsics, et al. v. Commissioner, 74 T.C. 1513 (1980). P. 1528.
1634
Rupe Investment Corporation v. Commissioner 3 AFTR 2d 1276 (5th Cir. 1959). P. 1280–1281.
1635
Covert v. Nova Scotia (Minister of Finance) (1980), S.C.J. № 101 (Q.L.) (1980), 2 S.C.R. 774. P. 784. Citing MacKeen Estate v. Nova Scotia (1977), C.T.C. 230 (NSSC). § 46.
