328
Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.
329
IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 394.
330
Radhakishan Rawal. Taxation of Cross-Border Services. CCH / Wolters Kluwer (India) Pvt Ltd. 2012. P. 53–58.
331
CIT v. Lady Kanchanbai (1970) 77 ITR 123. URL: indiankanoon.in/doc/744070.
332
Chidambaran Mulrak and Co. Pvt. Ltd. v. CIT (1976) 102 ITR 7. URL: www.indiankanoon.org/doc/621600.
333
Section(s) 80-I(6), 80-IA(5) of the Income Tax Act (1961).
334
Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.
335
Lufthansa Cargo India (P) Limited v. DCIT (2004) 91 ITD 133.
336
Hart v. Sangster (1956) 31 ITR 624; (1958) 34 ITR 303.
337
Rhodesia Metals Ltd (Liquidator) v. CIT (Privy Council) (1941) 9 ITR (Supp) 45.
338
Performing Rights Society v. CIT (Cal HC) (1974) 93 ITR 44.
339
Raja Rameshwara Rao v. CIT (1963) 49 ITR 144.
340
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 72.
341
Ibid.
342
Eric C. C. M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006. P. 432.
