Книга: Основы международного корпоративного налогообложения
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St. Louis v. Ferry Company – 78 U.S. 423 (1870). URL: supreme.justia.com/cases/federal/us/78/423/case.html.

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Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962. P. 95.

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Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 157.
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