| Auxiliary equipment is included in the substitutable and non-substitutable loads categories. |
| These issues are source-based taxation, neutrality among substitutable economic returns, and tax consolidation. |
| Strategic resources are valuable, rare and imperfectly imitable and substitutable. |
| One may use up assets of one type but pass on more of another type, as long as they are fully substitutable. |
| I don't think we need to make specific references to substitution or substitutable products. |
| Indeed any prohibition must have its own specific justification, which means that it is not possible to rely on bases that are supposedly complementary or partly substitutable. |
