Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 69. § 131–132.

Inland Revenue Commissioners v. Collco Dealings Ltd. Inland (1961) 43 ITR 125 Cal. URL: indiankanoon.org/doc/1939312.

Trans World Airlines, Inc. v. Franklin Mint Corp. 466 U.S. 243 (1984). URL: supreme.justia.com/cases/federal/us/466/243.

The Woodend (K. V. Ceylon) Rubber And Tea Company Ltd., v. The Commissioner of Inland Revenue, Privy Council Appeal № 39 of 1968. URL: www.lawnet.lk/docs/case_law/nlr/common/html/NLR73V241.htm.