267
Crossley Carpets (Canada) Limited v. Minister of National Revenue 69 DTC 5015 (1969).
268
Robert Couzin. Corporate residence and international taxation. IBFD, 2002. P. 80, 87.
269
Esquire Nominees Ltd v. FCT (1973) 129 CLR 177.
270
Esquire Nominees Ltd v. FCT («…the firm had power to exert influence, and perhaps strong influence, on the appellant, but that is all»).
271
North Australian Pastoral Co Ltd v. FCT (1946) 71 CLR 623.
272
Malayan Shipping Co Ltd v. FCT (1946) 71 CLR 156.
273
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 4. § 1. P. 85.
274
Ibid. § 8–8.1. P. 86.
275
Ibid. Commentary to art. 4. § 8.7. P. 88.
276
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. § 141-4.
