Более подробно см. Toshio Miyatake et al. Japanese International Taxation. Juris Publishing, 2004. Sec. 3.02.
418
Prof. Ryoji Ichitaka. Key Practical Issues To Eliminate Double Taxation of Business Income. IBFD Asia-Pacific Tax Bulletin, November/December 2011. P. 450.
419
New Saudi Arabia Income Tax Law (2004). URL: https://dzit.gov.sa/dzit_logon/MenuItems.jsp?menu_id=taxpayers&menu_grp=lawsbylaws&ume.logon.locale=en
420
Implementing Regulations (By-Laws) to Income Tax Law (2004). URL: https://dzit.gov.sa/dzit_logon/MenuItems.jsp?menu_id=regulations&menu_grp=lawsbylaws&ume.logon.locale=en
