517
См. также классификацию юрисдикционных конфликтов Д. В. Винницкого (Российский ежегодник международного налогового права. 2009. № 1).
518
Qureshi A. H. The Public International Law of Taxation. Text, Cases and materials. Graham & Trotman / Martinus Nijhoff. 1994. Р. 369.
519
Ibid. Р. 369–370.
520
General Report. IFA Cahiers. Volume 90a. Source and Residence: new configuration of their principles. 2005. P. 40.
521
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 19.
522
Pires Manuel. International Juridical Double Taxation of Income. Kluwer Law and Taxation Publishers, 1990. Р. 55–62.
523
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 16. § 16.
524
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 50.
525
General Report. IFA Cahiers. Vol. 90a. Source and Residence: new configuration of their principles. 2005. P. 41.
526
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 281.
527
Ibid.
528
IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009.
529
General Report. IFA Cahiers. Vol. 90a. Source and Residence: new configuration of their principles. 2005. P. 43.
530
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 286.
531
Ibid.
532
General Report. IFA Cahiers. Vol. 90a. Source and Residence: new configuration of their principles. 2005. P. 63.
533
Netherlands: Unilateral Decree on Avoidance of Double Taxation Amended Due to Introduction of New Tax on Banks. URL: www.loc.gov/lawweb/servlet/lloc_news?disp3_l205403304_text.
