Книга: Основы международного корпоративного налогообложения
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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.
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