Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 37. § 70.
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Thiel v. Federal Commissioner of Taxation (1990) 171 CLR 338. URL: http://policy.mofcom.gov.cn/enservice/fcaseEN!fetch.action?id=CDFE5206-DEEE-48F7-9742-A14D85D29773.