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.
