Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 24.
199
St. Louis v. Ferry Company – 78 U.S. 423 (1870). URL: supreme.justia.com/cases/federal/us/78/423/case.html.
200
Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962. P. 95.
201
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 157.
