844
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 37. § 69a.
845
Crown Forest Industries Ltd. v. Canada (1995) 2 S.C.R. 802. URL: scc.lexum.org/en/1995/1995scr2-802/1995scr2-802.html.
846
Gladden Estate v. The Queen (1985) 1 CTC 163 (FCTD). P. 166–167.
847
Commissioners of Taxation v. Lamesa Holdings BV (1997) 785 FCA. URL: www.austlii.edu.au/cgi-bin/sinodisp/au/cases/cth/FCA/1997/785.html?&nocontext=1.
848
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Introduction. § 7. P. 8.
849
OECD Model Double Taxation Convention on Income and Capital (1977). Introduction. P. 5.
850
Philip Baker. Double Taxation Conventions and International Tax Law (2d ed.). London: Sweet & Maxwell, 1994. Р. 5. § С-28.
851
Maximov v. United States, 373 US 49 (1963).
852
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.
