Книга: Основы международного корпоративного налогообложения
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1667

Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 97.

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Anna Vitko. Per Aspera ad Astra: Towards the International Fiscal Meaning of the Concept «Beneficial Owner». Master Thesis, Lund University, 2011. P. 15.

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H. B. Brockmeyer. Kommentar zur Abgabenordung. Munich, Verlag C.H. Beck, 2008. P. 212.

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A Cross-Country Perspective on Beneficial Ownership. Part 1. Louan Verdoner, René Offermanns, Steef Huibregtse. European Taxation, IBFD. September 2010. P. 426.
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