Cerioni L. Intra-EC Interest and Royalties Tax Treatment. IBFD, European Taxation. January, 2004. P. 52.
1711
Royal Dutch Shell, Hoge Raad, 6April 1994, BNB 1994.
1712
Indofood International Finance Ltd v. JP Morgan Chase Bank NA (2006) EWCA Civ 158. URL: judgmental.org.uk/judgments/EWCA-Civ/2006/[2006]_EWCA_Civ_158.html.