296
Place of Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention. OECD, 2003. URL: www.oecd.org/dataoecd/24/17/2956428.pdf.
297
Ibid. § 24.1 (3). P. 89.
298
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 7.
299
Rajesh Kadakia, Nilesh Modi. The Law and Practice of Tax Treaties: an Indian Perspective. CCH, 2008. P. 164–165.
300
DLJMB Mauritius Investment Co v. CIT (1997) 228 ITR 268 (AAR).
301
Integrated Container Feeder Service v. JCIT (2005) 278 ITR 182 (Mum).
302
Saraswati Holding Corporation Ltd. v. DDIT (2007) 111 TTJ 334.
303
Crown Forest Industries Ltd v. Canada (1995) 2 SCR 802 (SC).
304
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 8.
305
Kohl Uta. The Horror-Scope for the Taxation Office: The Internet and its Impact on «Residence» // University of New South Wales Law Journal. 1998. Vol. 21(2). P. 436. URL: www.austlii.edu.au/au/journals/UNSWLJ/1998/53.html.
