Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 562. Note 9.
1676
Ibid. P. 563. Note 10.
1677
Ibid.
1678
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 2: Practice. Taxmann, 2007. P. 143.
1679
Ministre de Économie v. Soc. Bank of Scotland (2006) 9 ITLR 683 (Conseil d’Etat).
1680
Prebble Z., Prebble J. Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law. 62 Bulletin for International Taxation. 2008. P. 151.
