1. U.S. Code § 892(a). Income of Foreign Governments and of International Organizations.
2. Fed. Reg. 68119. 2011. Income of Foreign Governments and International Organizations. Available at https://www.federalregister.gov/documents/2011/11/03/2011-28531/income-of-foreign-governments-and-international-organizations.
3. Avi-Yonah, Reuven. 2009. International Tax as International Law. Cambridge, UK: Cambridge University Press.
4. Bassan, Fabio. 2015. SWFs and Taxation: National, Bilateral and Multilateral Approach. In Research Handbook on Sovereign Wealth Funds and International Investment Law, ed. Fabio Bassan, 206–220. Cheltenham, U.K. and Northampton, MA: Edward Elgar Publishing.
5. Beville, Mike. 2022. Capital Formation Strategies: What Is a Blocker Structure? KVCF PLC. Available at https://kv-legal.com/private-equity/capital-formation-strategies-what-is-a-blocker-structure/.