182
S. Surrey. Current Issues in the Taxation of Corporate Foreign Investment. Columbia Law Review. 1956. № 6. P. 817.
183
F. Beveridge. The Treatment and Taxation of Foreign Investment Under International Law. Manchester University Press, 2001. P. 76–77.
184
Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 21. Ref. 12.
185
Sol Picciotto. International business taxation: a study in the internationalization of business regulations. Quorum Books, 1992.
186
Ibid. P. 308.
187
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 11. § 7.7a.
188
Ibid. P. 12. § 7b.
189
Ibid. P. 13. § 10.
190
Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper № 90. 1991.
