Книга: Основы международного корпоративного налогообложения
Назад: 364
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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.
Назад: 364
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