Книга: Основы международного корпоративного налогообложения
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Re Little Olympian Each Ways Ltd. (1995) 1 WLR 560; Untelrab Ltd v. McGregor (Inspector of Taxes) (1996) STC (SCD).

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Untelrab Ltd v. McGregor (Inspector of Taxes) (1996) STC (SCD).

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Laerstate BV v. Revenue and Customs Commissioners (2009) UKFTT 209 TC.

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Collett Matthew. Developing a New Test for Fiscal Residence for Companies. // University of New South Wales Law Journal. 2003. Vol. 26(3). P. 622. Footnotes 18–22. URL: www.austlii.edu.au/au/journals/UNSWLJ/2003/42.html#Heading7.
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