INTM332050 – Double Taxation applications and claims: HMRC reaction to Indofood case. URL: www.hmrc.gov.uk/manuals/intmanual/INTM332050.htm.
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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.
