Jones, John F. Avery De Broe, Luc Ellis, Maarten van Raad, Kees Le Gall, Jean-Pierre Torrione, Henri Miyatake, Toshio Roberts, Sidney Goldberg, Sanford Killius, Juergen Maisto, Guglielmo Giuliani, Federico Vann, Richard Ward, David A. Wiman, Bertil 2003 application/pdf https://folia.unifr.ch/global/documents/320567 https://folia.unifr.ch/documents/320567/files/treaty_conflicts.pdf eng info:eu-repo/semantics/openAccess License undefined British Tax Review. - 2003, no. 3, p. 224-246 treaty conflicts income as business profits info:eu-repo/classification/udc/34 Treaty Conflicts in Categorising Income as Business Profits caused by Differences in Approach between Common Law and Civil Law http://purl.org/coar/resource_type/c_6501