Книга: Основы международного корпоративного налогообложения
Назад: 450
Дальше: 461

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.
Назад: 450
Дальше: 461