Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 18.
543
Ibid. P. 18–21.
544
Taxation (International and Other Provisions) Act 2010. S. 6(2): «6. The effect given by section 2 to double taxation arrangements (1) Subject to this Part and Part 18 of ICTA, double taxation arrangements have effect in accordance with subsections (2) to (4) despite anything in any enactment». URL: www.legislation.gov.uk/ukpga/2010/8.
