443
Smidth & Co v. Greenwood (1922) 8 TC 193. URL: www.hmrc.gov.uk/manuals/intmanual/intm263050.htm.
444
Malaine & Co. v. Eccott (1926) 10 TC 481.
445
20th Century Finance Corpn. Ltd. v. State Of Maharashtra (2000). URL: indiankanoon.org/doc/795465.
446
Bharat Sanchar Nigam Ltd. v. Union Of India & Ors (2006).
447
Grainger & Son v. Gough (1896) AC 325.
448
Lovell & Christmas Ltd v. C of T (1908) AC 46; C of T (WA) v D & W Murray Ltd (1929) 42 CLR 332.
449
C of T v. Meeks (1915) 19 CLR 568; C of T v. Kirk (1900) AC 588.
450
Firestone Tyre and Rubber Co Ltd v. Llewellin (1957) 37 TC 111.
451
Sulley v. Attorney General (1860) 2 TC 149.
452
Greenwood v. FL Smidth & Co (1922) 8 TC 193 HL.
453
Erichsen v. Last (1881) 8 QBD 414 at 418. URL: www.hmrc.gov.uk/manuals/intmanual/intm263030.htm.
454
Firestone Tyre & Rubber Co Ltd v. Lewellin (1957) 31 ITR 338 Bom. URL: indiankanoon.org/doc/1495135.
455
Entores Ltd v. Miles Far Eastern Corporation (1955) 2 QB 327 at 332-4.
456
Thomas & Anor v. BPE Solicitors (A Firm) [2010 EWHC 306. URL: www.bailii.org/ew/cases/EWHC/Ch/2010/306.html.
457
Guide to tax consequences of trading over the internet. (May 2002, rev. Dec 2007). P. 12.
458
Mendelson-Zeller Co Inc v T & C Providores Ltd (1981) 1 NSWLR 366.
459
Gary D. Sprague, Michael P. Boyle. General Report. IFA Cahiers. Vol. A. Taxation of income derived from electronic commerce. 2001. P. 21–63.
460
Are the current treaty rules for taxing business profits appropriate for e-commerce? OECD Business Profits TAG Discussion Draft. 2003. URL: www.oecd.org/dataoecd/2/38/20655083.pdf.
