A. R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Int’l Law, 1952. P. 145.
137
Ibid. P. 145–146.
138
Georg von Schanz. Zur Frage der Steuerpflicht. Finanzarchiv, 9. Jahrg., H. 2. Mohr Siebeck GmbH & Co. KG, 1892. URL: www.jstor.org/pss/40904760.
139
U. S. Treasury, Blueprints for Basic Tax Reform (1977).
140
Stephen E. Shay, J. Clifton Fleming Jr. and Robert Peroni. What’s Source Got to Do With It? Source Rules and International Taxation. The David R. Tillinghast Lecture. 56 Tax Law Review. 2002. P 81, 92; Green, Robert A. The Future of Source-Based Taxation of the Income of Multinational Enterprises, 79 Cornell Law Review 18. 1993. P. 21–22, 30–32 and 70–86.
