Книга: Основы международного корпоративного налогообложения
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848

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Introduction. § 7. P. 8.

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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.

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Maximov v. United States, 373 US 49 (1963).

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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.
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