Cook v. Tait (1924) 265 U.S. 47. URL: www.givemeliberty.org/docs/taxresearchcd/Cases/Cook.pdf.
150
Commissioner Of Income-Tax v. Imperial Tobacco Co. Of India Ltd. (1949). URL: indiankanoon.org/doc/89806.
151
The Minquiers and Ecrehos Case (1953). URL: www.icj-cij.org/docket/index.php?sum=88&code=fuk&p1=3&p2=3&case=17&k=19&p3=4.
152
Также см.: Rosembuj Tulio. Personal and Economic Allegiance under the Personal Income Tax and Corporate Tax in Spain. 26 Intertax. 1998. P. 4–6.
153
Eric C.C.M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006. P. 431.
