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.
483
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.
484
Scott Wilkie, Robert Raizenne, Heather I. Kerr, Angelo Nikolakakis. The Foreign Affiliate System in View and Review. Corporate Management Report. Canadian Tax Foundation, 1993.
485
Принцип взаимности // Academic.ru. URL: http://dic.academic.ru/dic.nsf/lower/13624.
486
Тихомирова Л. В., Тихомиров М. Ю. Юридическая энциклопедия. 5-е изд., доп. и перераб. М., 2006. С. 703.
487
B. Arnold, M. McIntyre. International Tax Primer. Kluwer Law International, 1995. Р. 21.
488
Maximov vs. United States, 373 U.S. 49 (1963). URL: http://caselaw.findlaw.com/us-supreme-court/373/49.html.
489
Sol Picciotto. International business taxation: a study in the internationalization of business regulations. Quorum Books, 1992. Р. 317.
490
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 24. P. 37.
491
Ibid. Commentary to Art. 24. § 2. P. 349.
492
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».
493
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.
494
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). OECD, 2010. Preface. Р. 18.
495
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 9 «Associated enterprises». P. 38–39.
496
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). OECD, 2010. Chapter I.
497
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.
498
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.
499
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.
500
The KPMG Guide to CCCTB. Part 3. 2002. P. 7. URL: www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/ccctb-part3.pdf.
501
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.
502
Anti Tax Avoidance Package Factsheet. URL: europa.eu/rapid/press-release_IP-16-159_en.htm.
503
Ibid. P. 41.
504
Transfer Pricing and Multinational Enterprises. OECD, 1979.
505
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.
506
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».
507
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).
508
General Report. IFA Cahiers. Vol. 89a. Double non-taxation. 2004. Р. 77.
509
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.
510
Более подробно см.: Subject-to-tax clauses in Tax treaties. European Taxation, 2004. Volume 44.
511
General Report. IFA Cahiers. Vol. 89a. Double non-taxation. 2004. Р. 83.
512
Ibid. P. 85–86.
513
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.
514
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.
515
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.
516
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. § 141-4.
517
См. также классификацию юрисдикционных конфликтов Д. В. Винницкого (Российский ежегодник международного налогового права. 2009. № 1).
518
Qureshi A. H. The Public International Law of Taxation. Text, Cases and materials. Graham & Trotman / Martinus Nijhoff. 1994. Р. 369.
519
Ibid. Р. 369–370.
520
General Report. IFA Cahiers. Volume 90a. Source and Residence: new configuration of their principles. 2005. P. 40.
521
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 19.
522
Pires Manuel. International Juridical Double Taxation of Income. Kluwer Law and Taxation Publishers, 1990. Р. 55–62.
523
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 16. § 16.
524
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 50.
