Погорлецкий А. И. Принципы международного налогообложения и международного налогового планирования. СПб.: Изд-во СПбГУ, 2005. С. 123.
322
Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 36. Ref. 116.
323
Ibid. Ref. 115.
324
Adam Becker. The principle of Territoritoriality and Corporate Income Taxation. Part II. Bulletin for international taxation. April 2016.
325
Nathan v. Federal Commissioner of Taxation (1918) 25 CLR 183; 24 ALR 286. URL: law.ato.gov.au/atolaw/print.htm?DocID=JUD%2F25CLR183%2F00002&PiT=99991231235958&Life=10010101000001-99991231235959.
