Книга: Основы международного корпоративного налогообложения
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857

Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 164–165.

858

A. Holding ApS. § 3.4.2–3.4.3. Federal Tribunal, 28 November 2005; A. Holding ApS, 2A.239/2005, ITLR 8 (2006). P. 536–562.

859

Administrative Court, 26 July 2000, N. AG, 97/14/0070; ITLR 2 (2000). P. 884–901.

860

Administrative Court, 9 December 2004. IFSC Dublin Docks. 2002/14/0074.

861

Crown Forest Industries Ltd. v. Canada (1995) 2 S.C.R. 802.

862

Brandstetter Patricia. The Substantive Scope of Double Tax Treaties – a Study of Article 2 of the OECD Model Conventions. Doctoral thesis, WU Vienna University of Economics and Business. URL: http://epub.wu.ac.at/2019/1/Brandstetter.pdf.
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