Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 224.
364
Ibid. P. 222.
365
Ibid. Р. 223.
366
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 80.
367
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 223.
368
Klaus Vogel. Worldwide vs. source taxation of income – A review and re-evaluation of arguments. Intertax, 1988. P. 225.
369
Catlex (India) Limited (1952) 21 ITR 278.
370
Overseas Trust Corporation v. CIR (1926) AD 444.
371
Robert J. Patrick. General Report. IFA Cahiers. Volume 65b. 1980. P. 15–18; J. S. Phillips, M. H. Collins. General Report. IFA Cahiers. Volume 70a. 1985. P. 25–26.
