The National Archives (UK) Public Record Office, File IR 40/16741, «Beneficial Ownership» in Richard Vann. Beneficial Ownership: What Does History (and maybe policy) Tell Us; Taylor C. J. The Negotiation and Drafting of the 1967 United Kingdom – Australia Taxation Treaty. Studies in the History of Tax Law. Vol. 5. Oxford: Hart Publishing, 2011. P. 427–502.
