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.
