Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 28.
597
Cook v. United States 288 U.S. 102 (1933), USD.
598
Ibid. P. 120; Chew Heong v. United States, 112 U.S. 536; United States v. Payne, 264 U. S. 446, 264 U.S. 448.
599
Aiken Industries Inc. vs. Commissioner of Internal Revenue 56 T.C. 925 (1971).
600
Taxation (International and Other Provisions) Act 2010. Formerly ICTA 1988, s 788(3). Part 2. Chapter 1. Section 6. URL: www.legislation.gov.uk/ukpga/2010/8/part/2.
