Книга: Основы международного корпоративного налогообложения
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Exparte Blain In Re Sawers; Agassi v. Robinson (Inspector of Taxes); Clark (Inspector of Taxes) v. Oceanic Contractors Inc.

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Murray v. Federal Commissioner of Taxation 29. C.L.R. 1929. P. 134; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 160.
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