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.
