Основы международного корпоративного налогообложения

222

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. § 34. P. 197.

223

Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR.

224

British Columbia Electric Railway Company Limited v. King (1946) 2 AC527.

225

GVK Inds. Ltd. & Anr v. The Income Tax Officer & Anr (Civil Appeal No. 7796 of 1997 of the Constitution Bench of the Supreme Court of India (2011).

226

Vodafone International Holdings B. V. v. Union of India (2012).

227

Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.

228

Там же.