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

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

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

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.