Книга: Основы международного корпоративного налогообложения
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Australian Machinery and Investment Co Ltd v. DCT (1946) 8 ATD 81.

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Nathan v. FC of T (1918) 25 CLR 183; Thorpe Nominees Pty Ltd v. FC of T (1988) 19 ATR 1834.

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CIR v. Hang Seng Bank Ltd. [1990 3 HKTC 351 (PC). Departmental Interpretation and Practice Notes. № 21 (Revised) Locality of Profits. P. 3–4. URL: www.ird.gov.hk/eng/pdf/e_dipn21.pdf.
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