Владимир Гидирим - Основы международного корпоративного налогообложения

Memec plc v. CIR (1998) STC 754 (CA).

Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. Р. 23.

Karl Zemanek. The Legal Foundation of the International System. The Hague; Boston; London: M. Nijhoff, 1998. Р. 70.

S. S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, Series A. № 10. Collection of Judgments. A.W. Sijthoff’s Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.

Qureshi A. H. The Public International Law of Taxation. Text, Cases and Materials. Graham & Trotman / Martinus Nijhoff. 1994. Р. 22—125.

Ibid. Р. 22–25.

Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper № 90. 1991. P. 7.

Подробнее см.: Publication 4588, Basic Tax Guide for Green Card Holders: Understanding Your U.S. Tax Obligations. 2006. URL: www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Resident-Aliens.

S. Surrey. Current Issues in the Taxation of Corporate Foreign Investment. Columbia Law Review. 1956. № 6. P. 817.

F. Beveridge. The Treatment and Taxation of Foreign Investment Under International Law. Manchester University Press, 2001. P. 76–77.

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 21. Ref. 12.

Sol Picciotto. International business taxation: a study in the internationalization of business regulations. Quorum Books, 1992.

Ibid. P. 308.

Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 11. § 7.7a.

Ibid. P. 12. § 7b.

Ibid. P. 13. § 10.

Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper № 90. 1991.

Arnold Knechtle. Basic Problems in International Fiscal Law. London: HFL Publishers Ltd., 1979. P. 37.

Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 20.

Island of Palmas case (1928). Reports of International Arbitral Awards. Vol. II. P. 829–871.

Reuven Avi-Yonah. Tax Competition, Tax Arbitrage, and the International Tax Regime. Oxford University Centre for Business Taxation Working Paper Series, WP 07/09, June 2007.

Walter Hellerstein. Roles of States/Provinces in Taxation in the Canada/U.S. Context. Canada-United States Law Journal. Vol. 2. 2001. Р. 21.

Charles H. Gustafson, Robert J. Peroni, Richard Crawford Pugh. Taxation of International Transactions: materials, texts and problems. Thomson West Publishing, Third Edition, 2006. Р. 15.

Свод (третий) законов США о международных отношениях (Restatement (Third) of the Foreign Relations Law of the United States) 1987 г. определяет несколько базисов для налоговой юрисдикции: гражданство, домициль, резидентство, присутствие, ведение бизнеса, владение имуществом (§ 411–412). Юрисдикция может распространяться на имущество, находящееся на территории, и на сделки, связанные с территорией.

Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 24.

St. Louis v. Ferry Company – 78 U.S. 423 (1870). URL: supreme.justia.com/cases/federal/us/78/423/case.html.

Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962. P. 95.

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 157.

Frank W. Ross v. Commissioner, 44 B.T.A. 1 (1941).

Данная формулировка в действовавшем на тот момент законе США о подоходном налоге 1921 г. (U.S. Income Tax Act (Revenue Act) of 1921, Section 217(a)(2), в оригинале): «The amount received as dividends (A) from a domestic corporation other than a corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under the provisions of this section». URL: www.constitution.org/uslaw/sal/042_itax.pdf.

Lord Forres v. Commissioner, 25 B.T.A. 154 (1932). См. Фокин А. В. Международное налогообложение пассивных доходов (процентов, дивидендов, роялти): американский опыт: монография. М.: Волтерс Клувер, 2009. С. 89; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 158.

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 159.

J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. 1922–1923. P. 241, 243.

Harold Wurzel. Foreign Investment and Extraterritorial Taxation. Columbia Law Review, 1937. P. 209.

IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 376.

Секция § 861(a)(2)(B) Кодекса внутренних доходов США (URL: www.law.cornell.edu/uscode/26/861.html). Подробнее см. источник в электронной библиотеке Конгресса США (URL: www.jct.gov/publications.html?func=startdown&id=4290). Также см.: Фокин А. В. Международное налогообложение пассивных доходов (процентов, дивидендов, роялти): американский опыт: монография. М.: Волтерс Клувер, 2009. С. 83–86.

Фокин А. В. Международное налогообложение пассивных доходов (процентов, дивидендов, роялти): американский опыт: монография. М.: Волтерс Клувер, 2009. С. 87.

Там же. С. 89.

Exparte Blain In Re Sawers; Agassi v. Robinson (Inspector of Taxes); Clark (Inspector of Taxes) v. Oceanic Contractors Inc.

Murray v. Federal Commissioner of Taxation 29. C.L.R. 1929. P. 134; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 160.

Caltex (India) Ltd. V. Commissioner of Income Tax, High Court of Judicature, Bombay, 1951, Bombay Law Reporter; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 160.

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. § 34. P. 197. URL: dx.doi.org/10.1787/mtc_cond-2014-en.

Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR. URL: www.indiankanoon.org/doc/56146.

British Columbia Electric Railway Company Limited v. King (1946) 2 AC 527.

GVK Inds. Ltd. & Anr v. The Income Tax Officer & Anr (Civil Appeal No. 7796 of 1997 of the Constitution Bench of the Supreme Court of India (2011). URL: www.indiankanoon.org/doc/1608984.

Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.

Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.

Там же.

IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 358.

В настоящее время территориальная система налогообложения в классической форме присутствует в Гонконге, Малайзии, Сингапуре. В смешанной форме она применяется в Республике Мальта, Гибралтаре, ряде стран Латинской Америки (The 2012 worldwide corporate tax guide. Ernst & Young, 2012. URL: www.ey.com/Publication/vwLUAssets/Worldwide_corporate_tax_guide_2012/$FILE/WCTG_2012_Worldwide_Corporate_Tax_Guide.pdf).

Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 58.

Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.

Rosier C. L’impôt. P.: Fernand Aubier. Editions Montaigne, 1936. Р. 55.

Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 12.

Angharad Miller, Lynne Oats B. Bus. Principles of International Taxation (2d ed.). Tottel Publishing, 2009. Р. 32.

Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 201.

Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 72.