J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. Beneficial Ownership. IBFD Bulletin. July 2000. P. 317.
1656
Ibid. Section IX. Three possible treaty meanings. P. 318.
1657
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006. P. 33: «The beneficial owner of the dividend for purposes of Article 10 is the person to which the income is attributable under the laws of the source State»
