Книга: Основы международного корпоративного налогообложения
Назад: 1675
Дальше: 1681

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.
Назад: 1675
Дальше: 1681