Книга: Основы международного корпоративного налогообложения
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TR 2001/13. Australian Taxation Office. Taxation Ruling. Income tax: Interpreting Australia’s Double Tax Agreements.

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Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 41. URL: http://scholarship.law.berkeley.edu/bjil/vol4/iss1/1/.
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