Ознакомительная версия.
482
Scott A. Hodge. Ten Reasons the U.S. Should Move to a Territorial System of Taxing Foreign Earnings. Tax Foundation, Special Report. May 2011. № 191.
Richard C. Henderson. Taxes, Market Structure, and International Price Discrimination. 10 Northwestern Journal of International Law and Business. 1989. URL: www.law.northwestern.edu/jilb/past_issues/vol10no2.html.
Scott Wilkie, Robert Raizenne, Heather I. Kerr, Angelo Nikolakakis. The Foreign Affiliate System in View and Review. Corporate Management Report. Canadian Tax Foundation, 1993.
Принцип взаимности // Academic.ru. URL: http://dic.academic.ru/dic.nsf/lower/13624.
Тихомирова Л. В., Тихомиров М. Ю. Юридическая энциклопедия. 5-е изд., доп. и перераб. М., 2006. С. 703.
B. Arnold, M. McIntyre. International Tax Primer. Kluwer Law International, 1995. Р. 21.
Maximov vs. United States, 373 U.S. 49 (1963). URL: http://caselaw.findlaw.com/us-supreme-court/373/49.html.
Sol Picciotto. International business taxation: a study in the internationalization of business regulations. Quorum Books, 1992. Р. 317.
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 24. P. 37.
Ibid. Commentary to Art. 24. § 2. P. 349.
Конвенция между Правительством Российской Федерации и Правительством Австрийской Республики об избежании двойного налогообложения в отношении налогов на доходы и капитал от 13.04.2000 г. (с учетом Протокола к указанной Конвенции от 13.04.2000 г.). Дополнение к ст. 7 и 9 Конвенции: «Понимается, что при применении статьи 7 и пункта 1 статьи 9 Российская Федерация не будет дискриминировать Австрию по отношению к другим государствам – членам Европейского союза, и наоборот».
Convention between the Government of the French Republic and the Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation with Respect to Taxes on Income, Capital and Inheritances. 1982. IBFD Tax Treaties. Art. 18.A.3.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). OECD, 2010. Preface. Р. 18.
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 9 «Associated enterprises». P. 38–39.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). OECD, 2010. Chapter I.
Интернет-портал ЕС, посвященный общей налоговой базе: Common Consolidated Corporate Tax Base (CCCTB). URL: ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_en.htm.
Company Taxation in the Internal Market. Commission Staff Working Paper. Brussels, 2001. URL: ec.europa.eu/taxation_customs/resources/documents/company_tax_study_en.pdf.
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base 2011/0058 (CNS). URL: ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/common_tax_base/com_2011_121_en.pdf.
The KPMG Guide to CCCTB. Part 3. 2002. P. 7. URL: www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/ccctb-part3.pdf.
Communication from the Commission to the European Parliament and the Council. A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action. Brussels, 17.6.2015 COM (2015) 302 final URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/fairer_corporate_taxation/com_2015_302_en.pdf.
Anti Tax Avoidance Package Factsheet. URL: europa.eu/rapid/press-release_IP-16-159_en.htm.
Ibid. P. 41.
Transfer Pricing and Multinational Enterprises. OECD, 1979.
Double taxation and tax evasion. Report presented by the Committee of technical experts on double taxation and tax evasion. League of Nations. Geneva, 1927. URL: faculty.law.wayne.edu/tad/Documents/League/League_Tech_Experts.pdf.
Проблема международного неналогообложения была одной из тем ежегодной налоговой конференции, организованной Международной налоговой ассоциацией (International Fiscal Association) в Вене в 2004 г. Материалы тематических докладов были изложены в томе 89а (2004) IFA Cahiers «Double non-taxation».
Судебные решения Estate of Hausmann v. R (1998, Canada), Lamesa Holdings v. Commissioner (1997, Australia), Union of India v. Azadi Bachao Andolan and Anr. (2003, India), Gladden Estate v. The Queen (1985, Canada).
General Report. IFA Cahiers. Vol. 89a. Double non-taxation. 2004. Р. 77.
The Application of the OECD Model Convention to partnerships (1999); Model Tax Convention on Income and Capital. July 2010. OECD, 2010. Commentary to Article 23.
Более подробно см.: Subject-to-tax clauses in Tax treaties. European Taxation, 2004. Volume 44.
General Report. IFA Cahiers. Vol. 89a. Double non-taxation. 2004. Р. 83.
Ibid. P. 85–86.
См. ст. 10 соглашения об избежании двойного налогообложения между Российской Федерацией и Великобританией, предусматривающую требование об облагаемости налогом дивидендов, полученных резидентом одного государства, как необходимое условие для снижения налоговой ставки в стране – источнике дивидендов.
The estate of Michel Hausmann v. Her Majesty The Queen 97-1767 (IT)I, 20 May 1998, Tax Court of Canada; M.N.R. v. Stickel (1975) 2 S.C.R. 233; Lamesa Holdings BV v. Commissioners of Taxation (1999) FCA 612.
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014; General Report. IFA Cahiers. Vol. 89a. Double non-taxation. 2004. Р. 102.
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. § 141-4.
См. также классификацию юрисдикционных конфликтов Д. В. Винницкого (Российский ежегодник международного налогового права. 2009. № 1).
Qureshi A. H. The Public International Law of Taxation. Text, Cases and materials. Graham & Trotman / Martinus Nijhoff. 1994. Р. 369.
Ibid. Р. 369–370.
General Report. IFA Cahiers. Volume 90a. Source and Residence: new configuration of their principles. 2005. P. 40.
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 19.
Pires Manuel. International Juridical Double Taxation of Income. Kluwer Law and Taxation Publishers, 1990. Р. 55–62.
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 16. § 16.
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 50.
Ознакомительная версия.