Книга: Основы международного корпоративного налогообложения
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Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 20. Ref. 10.

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Milwaukee County v. M.E. White Co., 296 U.S. 268 (1935). URL: http://caselaw.findlaw.com/us-supreme-court/296/268.html.

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Government of India, Ministry of Finance (Revenue Division) v. Taylor and Another (1955) A.C. 491. URL: www.uniset.ca/other/css/1955AC491.html.

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United States of America v. Harden (1963) S.C.R. 366. URL: uniset.ca/other/cs5/1963SCR366.html.

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Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson (1979). URL: law.justia.com/cases/federal/appellate-courts/F2/597/1161/125691.
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