Владимир Гидирим - Основы международного корпоративного налогообложения
- Название:Основы международного корпоративного налогообложения
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- Издательство:TaxTerra OU
- Год:2016
- ISBN:978-5-9908572-2-3
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291
Transfer Pricing and Business Restructurings: Streamlining All the Way / ed. by Anuschka Bakker. IBFD, 2009. P. 364.
292
OECD Model Tax Convention. Condensed Version (2000). Commentary. URL: www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2000_mtc_cond-2000-en.
293
Удаленный текст п. 24 Комментария версии 2005 г. содержал следующую фразу: «Место эффективного управления находится там, где принимают решения наиболее старшие по должности лица (например, совет директоров)»: «The place of effective management will ordinarily be the place where the most senior person or group of persons (for example a board of directors) makes its decisions…».
294
OECD Model Tax Convention. Condensed Version (2008). Commentary to art. 4. § 24: «24. As a result of these considerations, the „place of effective management“ has been adopted as the preference criterion for persons other than individuals. The place of effective management is the place where key management and commercial decisions that are necessary for the conduct of the entity’s business as a whole are in substance made. All relevant facts and circumstances must be examined to determine the place of effective management. An entity may have more than one place of management, but it can have only one place of effective management at any one time».
295
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001.
296
Place of Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention. OECD, 2003. URL: www.oecd.org/dataoecd/24/17/2956428.pdf.
297
Ibid. § 24.1 (3). P. 89.
298
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 7.
299
Rajesh Kadakia, Nilesh Modi. The Law and Practice of Tax Treaties: an Indian Perspective. CCH, 2008. P. 164–165.
300
DLJMB Mauritius Investment Co v. CIT (1997) 228 ITR 268 (AAR).
301
Integrated Container Feeder Service v. JCIT (2005) 278 ITR 182 (Mum).
302
Saraswati Holding Corporation Ltd. v. DDIT (2007) 111 TTJ 334.
303
Crown Forest Industries Ltd v. Canada (1995) 2 SCR 802 (SC).
304
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 8.
305
Kohl Uta. The Horror-Scope for the Taxation Office: The Internet and its Impact on «Residence» // University of New South Wales Law Journal. 1998. Vol. 21(2). P. 436. URL: www.austlii.edu.au/au/journals/UNSWLJ/1998/53.html.
306
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 10.
307
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 4. § 22. P. 90.
308
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. § 64.
309
Place of Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention. OECD, 2003. § 3. P. 1.
310
Ibid. § 8. P. 3.
311
Collett Matthew. Developing a New Test for Fiscal Residence for Companies // University of New South Wales Law Journal. 2003. Vol. 26(3).
312
Australian Taxation Office Ruling TR 98/11 (5.46).
313
Australian Taxation Office Ruling TR 97/20 (2.39).
314
Kirt Butler. Multinational Finance. 2d Ed. Michigan State University. P. 303.
315
Collett Matthew. Developing a New Test for Fiscal Residence for Companies. // University of New South Wales Law Journal. 2003. Vol. 26(3).
316
Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.
317
Rosier C. L’impôt. P.: Fernand Aubier. Editions Montaigne, 1936. Р. 55.
318
Дернберг Р. Л. Международное налогообложение. М.: ЮНИТИ, 1997. С. 25.
319
Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.
320
Денисаев М. В. Налоговые отношения с участием иностранных организаций в Российской Федерации: учебное пособие. М.: Юриспруденция, 2005. С. 15–22; Погорлецкий А. И. Международное налогообложение: учебник. СПб.: Изд-во Михайлова В. А., 2006. С. 122–123.
321
Погорлецкий А. И. Принципы международного налогообложения и международного налогового планирования. СПб.: Изд-во СПбГУ, 2005. С. 123.
322
Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 36. Ref. 116.
323
Ibid. Ref. 115.
324
Adam Becker. The principle of Territoritoriality and Corporate Income Taxation. Part II. Bulletin for international taxation. April 2016.
325
Nathan v. Federal Commissioner of Taxation (1918) 25 CLR 183; 24 ALR 286. URL: law.ato.gov.au/atolaw/print.htm?DocID=JUD%2F25CLR183%2F00002&PiT=99991231235958&Life=10010101000001-99991231235959.
326
Johnson v. Commissioner of Stamp Duties (1956).
327
Miller Bros. Co v. Maryland (1954). URL: supreme.justia.com/cases/federal/us/347/340.
328
Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.
329
IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 394.
330
Radhakishan Rawal. Taxation of Cross-Border Services. CCH / Wolters Kluwer (India) Pvt Ltd. 2012. P. 53–58.
331
CIT v. Lady Kanchanbai (1970) 77 ITR 123. URL: indiankanoon.in/doc/744070.
332
Chidambaran Mulrak and Co. Pvt. Ltd. v. CIT (1976) 102 ITR 7. URL: www.indiankanoon.org/doc/621600.
333
Section(s) 80-I(6), 80-IA(5) of the Income Tax Act (1961).
334
Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.
335
Lufthansa Cargo India (P) Limited v. DCIT (2004) 91 ITD 133.
336
Hart v. Sangster (1956) 31 ITR 624; (1958) 34 ITR 303.
337
Rhodesia Metals Ltd (Liquidator) v. CIT (Privy Council) (1941) 9 ITR (Supp) 45.
338
Performing Rights Society v. CIT (Cal HC) (1974) 93 ITR 44.
339
Raja Rameshwara Rao v. CIT (1963) 49 ITR 144.
340
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 72.
341
Ibid.
342
Eric C. C. M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006. P. 432.
343
Литература, более подробно описывающая критерии, которые государства применяют для заявления налоговых прав: Endriss Horst Walter. Wohnsitz-oder Ursprungprinzip? (Cologne: Verlag Dr. Otto Schmidt, 1967). Р. 61, 71; Pires Manuel. International Juridical Double Taxation of Income (Deventer, the Netherlands and Boston: Kluwer Law and Taxation Publishers, 1989). Р. 120–123; Martha R. S. J. The Jurisdiction to Tax in International Law (Deventer, the Netherlands: Kluwer Law and Taxation, 1989). Р. 109; Forst David L. The Continuing Vitality of Source-Based Taxation in the Electronic Age. 15 Tax Notes International. 1997. Р. 1455.
344
Eric C. C. M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006.
345
Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. Р. 20.
346
Ibid. P. 20–23.
347
Commissioner v. Piedras Negras Broadcasting, 127 F.2d 260 (5th Cir. 1942), affirming 43 B.T.A. (1941).
348
Selected Tax Policy Implications of Global Electronic Commerce. Department of the Treasury Office of Tax Policy, 1996. P. 18. URL: www.treasury.gov/resource-center/tax-policy/Documents/internet.pdf.
349
Helvering v. Boekman, 107 F.2d 388 (2d Cir. 1939).
350
Boyle Michael P. et al. The Emerging International Tax Environment for Electronic Commerce. Tax Management International Journal. Vol. 28. № 6. 1999. Р. 376.
351
Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 31.
352
Richard A. Musgrave and Peggy B. Musgrave. Public Finance in Theory and Practice. 4 thEd. McGraw-Hill, 1984. P. 1345; Donald J. S. Brean, Richard Miller Bird. The Interjurisdictional Allocation of Income and the Unitary Debate. Ottawa: Economic Council of Canada, 1986. P. 294.
353
United Nations. Draft Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. 2001. P. 1. § 2.
354
Klaus Vogel. Worldwide vs. source taxation of income – A review and re-evaluation of arguments. Part I. Intertax, 1988. Р. 223–228.
355
Richard L. Doernberg, Luc Hinnekens. Electronic Commerce and International Taxation. The Hague: Kluwer Law International, 1999. Р. 14–15.
356
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