Книга: Основы международного корпоративного налогообложения
Назад: 190
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191

Arnold Knechtle. Basic Problems in International Fiscal Law. London: HFL Publishers Ltd., 1979. P. 37.

192

Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 20.

193

Island of Palmas case (1928). Reports of International Arbitral Awards. Vol. II. P. 829–871.

194

Reuven Avi-Yonah. Tax Competition, Tax Arbitrage, and the International Tax Regime. Oxford University Centre for Business Taxation Working Paper Series, WP 07/09, June 2007.
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