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.