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.