Книга: Основы международного корпоративного налогообложения
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Rajesh Kadakia, Nilesh Modi. The Law and Practice of Tax Treaties: an Indian Perspective. CCH, 2008. P. 164–165.

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DLJMB Mauritius Investment Co v. CIT (1997) 228 ITR 268 (AAR).

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Integrated Container Feeder Service v. JCIT (2005) 278 ITR 182 (Mum).

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Saraswati Holding Corporation Ltd. v. DDIT (2007) 111 TTJ 334.

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Crown Forest Industries Ltd v. Canada (1995) 2 SCR 802 (SC).

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The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 8.

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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.
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