Книга: Основы международного корпоративного налогообложения
Назад: 525
Дальше: 534

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.
Назад: 525
Дальше: 534