CE, 29 December 2006, No. 283314, 30 and 80 s.s.-, min. c/ Sté Bank of Scotland, RJF 2007, № 322.
1718
INTM332050 – Double Taxation applications and claims: HMRC reaction to Indofood case. URL: www.hmrc.gov.uk/manuals/intmanual/INTM332050.htm.
1719
Clarification of the meaning of «beneficial owner» in the OECD Model Tax Convention. Discussion Draft. 29 April 2011 to 15 July 2011. URL: www.oecd.org/tax/taxtreaties/47643872.pdf.
