INTM332050 International Tax Manual.URL: www.hmrc.gov.uk/manuals/intmanual/INTM332050.htm.
1792
Philip Baker. Beneficial ownership: after Indofood. GITS Review. February 2007. Vol. VI. № 1. P. 23.
1793
Ibid. P. 24–26.
1794
Ibid.
1795
Convention between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, S.C. 1986, c. 48, Schedule I (see also (1987) Can. T.S. № 23), as amended by S.C. 1994, c. 17, Sch. VII, Art. II; 1997, c. 38, Sch. 6, Art. I (see also (1994) Can. T.S. № 32 and (1999) Can. T.S. № 3).
