Книга: Основы международного корпоративного налогообложения
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Klaus Vogel. Worldwide vs. Source Taxation Income – A Review And Re-Evaluation Of Arguments. Part I. Intertax, 1988. P. 216, 223.

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Adrian Ogley. The Principles Of International Tax-A Multinational Perspective. London: Interfisc Publishing, 1996. P. 33–35.

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Vodafone International Holdings B.V. v. Union of India & Anr. [S.L.P. (C) No. 26529 of 2010, dated 20 January 2012: URL: https://indiankanoon.org/doc/115852355/;Vodafone International Holdings B.V. v. Union of India (2010). Bombei High Court. URL: www.indiankanoon.org/doc/1488702.
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