Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 97.
1668
Anna Vitko. Per Aspera ad Astra: Towards the International Fiscal Meaning of the Concept «Beneficial Owner». Master Thesis, Lund University, 2011. P. 15.
1669
H. B. Brockmeyer. Kommentar zur Abgabenordung. Munich, Verlag C.H. Beck, 2008. P. 212.
1670
A Cross-Country Perspective on Beneficial Ownership. Part 1. Louan Verdoner, René Offermanns, Steef Huibregtse. European Taxation, IBFD. September 2010. P. 426.