См., например: Stefan Oesterhelt, Maurus Winzap. Swiss Supreme Court Decision on Treaty Abuse. Europen Taxation. September 2006.
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Aiken Industries, Inc. v. Commissioner of Internal Revenue, 56 T.C. 925 (1971).
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Этот принцип был сформулирован в деле Aiken Industries со ссылкой на более раннее американское решение Maximov v. United States, 299 F.2d 565, 568 (C.A. 2, 1963), affd. 373 U.S. 49 (1963): (англ.): «In deciding whether a given taxpayer in a specific instance is protected by the terms of a treaty, we must „give the specific words of a treaty a meaning consistent with the genuine shared expectations [Курсив мой. – В. Г.]of the contracting parties“, and in so doing, it is necessary to examine not only the language, but the entire context of agreement».
