Владимир Гидирим - Основы международного корпоративного налогообложения
- Название:Основы международного корпоративного налогообложения
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К странам Андского пакта относятся Колумбия, Боливия, Эквадор и Перу. На момент создания пакта в нем участвовала Чили (вышла в 2006-м), а в 1973 г. к пакту присоединилась Венесуэла (вышла в 2006 г.) (Andean Community // Wikipedia, the free encyclopedia. URL: en.wikipedia.org/wiki/Andean_Pact).
357
Статья 2е Андского пакта 1971 г.
358
Оригинальный текст на английском языке: «The word „source“ means the activity, right, or property that generates, or may generate, the income» (неофициальный английский перевод опубликован здесь: Bulletin for International Fiscal Documentation 8. 1974. № 28. Supplement D).
359
Selected Tax Policy Implications of Global Electronic Commerce. Department of the Treasury Office of Tax Policy, 1996. P. 23. URL: www.treasury.gov/resource-center/tax-policy/Documents/internet.pdf.
360
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 223.
361
Конвенция ООН по морскому праву. 1982. Ст. 3–5. URL: www.un.org/ru/documents/decl_conv/conventions/lawsea.shtml.
362
Подробнее см.: Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 165.
363
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 224.
364
Ibid. P. 222.
365
Ibid. Р. 223.
366
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 80.
367
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 223.
368
Klaus Vogel. Worldwide vs. source taxation of income – A review and re-evaluation of arguments. Intertax, 1988. P. 225.
369
Catlex (India) Limited (1952) 21 ITR 278.
370
Overseas Trust Corporation v. CIR (1926) AD 444.
371
Robert J. Patrick. General Report. IFA Cahiers. Volume 65b. 1980. P. 15–18; J. S. Phillips, M. H. Collins. General Report. IFA Cahiers. Volume 70a. 1985. P. 25–26.
372
Ariane Pickering. General Report. IFA Cahiers. Vol. 97a. Enterprise Services. 2012. Section 1.3. P. 29.
373
Ibid. P. 30.
374
Ibid.
375
Ibid. P. 31.
376
Ibid.
377
IRC v. Brackett (1986) STC 521 at 540, (1986) 60 TC 124 at 149; C of T (NSW) v. Cam & Sons Ltd (1936) 4 ATD 32 at 34; FC of T v. French (1957) 98 CLR 398; FC of T v. Efstathaskis (1979) 9 ATR 867.
378
Evans v. FC of T 81 ATC 4512.
379
FC of T v. Mitchum (1965) 113 CLR 401; (1965) 9 AITR 559.
380
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 222.
381
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 16.
382
Section 9 Income Tax Act. 1961.
383
R. v. Verrette (1978) 2 SCR 838 at 847. URL: www.canlii.org/en/ca/scc/doc/1978/1978canlii208/1978canlii208.html.
384
Ishikawajima-Harima Heavy Industries Ltd. v. DIT (2007) 158 Taxmann 259 (SC).
385
Section 9 Indian Income Tax Act 1961, Subsection 9(1)(vii)(b): «Explanation – For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accrue or arise in India under clause (v) or clause (vi) or clause (vii) of sub-section (1) and shall be included in the total income of the non-resident, whether or not, (i) the non-resident has a residence or place of business or business connection in India; or (ii) the non-resident has rendered services in India».
386
Finance Bill. 2009. № 2. Provisions Relating to Direct Taxes. Part 1, Income Tax. URL: indiabudget.nic.in/ub2009-10/memo.htm.
387
Ashapura Minichem v. ADIT (ITAT Mumbai). URL: itatonline.org/archives/index.php/ashapura-minichem-vs-adit-itat-mumbai-fees-for-technical-services-even-if-rendered-outside-india-are-taxable.
388
Hindalco Industries Ltd v. ACIT (2005) 94 ITD 242 (Mum.).
389
Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355. Параграф 78 судебного решения в оригинальном тексте (англ.) гласит: «In the case of a non-resident, Sub-section (2) of Section 5 enunciates that the total income of any previous year would include all income from whatever source derived which (i) is received or is deemed to be received in India by or on behalf of such person; or (ii) accrues or arises or is deemed to accrue or arise to him in India».
390
Ibid. § 54.
391
D. P. Mittal. Indian Double Taxation Agreements & Tax Laws. Vol. 1. 6 thEd. Taxmann, 2010. § 1.8.
392
Ibid. § 79.
393
Ibid. § 1.4.
394
Hunt v. Commissioner 90 TC 1289 (1988).
395
Explanation (a) Section 9. The Income-Tax Act. 1995. URL: www.indiankanoon.org/doc/1369261.
396
Vodafone International Holdings B.V. v. Union of India (2010), § 79.
397
Seth Pushalal Mansinghka (P.) Ltd. v. CIT (1967) 66 ITR 159 (SC). URL: indiankanoon.org/doc/1261397.
398
Vodafone International Holdings B.V. v. Union of India (2010). § 81.
399
Chainrup Sampatram v. CIT West Bengal (1953) AIR 519, 1954 SCR 211. URL: www.indiankanoon.org/doc/127231.
400
Section 5 Direct Taxes Code Bill 2010.
401
Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.
402
Section 9 Income Tax Act 1961; Section 5 Direct Taxes Code Bill, 2010. URL: indiacorplaw.blogspot.com/2010/09/direct-taxes-code-bill-2010-versus.html.
403
Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR. URL: www.indiankanoon.org/doc/56146.
404
CIT, New Delhi v. M/s. Eli Lilly and Company (India) Pvt. Ltd. (Appeal No. 5114 of 2007). URL: www.manupatrainternational.in/supremecourt/2001%20onwards/sc2009/s090487.htm.
405
Sheraton International Inc. v. Deputy Director Of Income Tax (2007) 293 ITR 68 (Delhi). URL: www.indiankanoon.org/doc/131840.
406
The Tata Iron & Steel Co. Ltd. v. State of Bihar, AIR 1958 SC 452. URL: www.indiankanoon.org/doc/1629177.
407
International Tourist Corporation and Ors. v. State of Haryana and Ors, AIR 1981 SC 774. URL: www.indiankanoon.org/doc/501420; The State of Bombay v. R.M.D. Chamarbaugwala, AIR 1957 SC 699. URL: www.indiankanoon.org/doc/212098.
408
Tarunkumar G. Singhal & Anil D. Dosh. Taxation of Non-Residents – Income deemed to accrue or arise in India. Finance Bill 2010. AIFTP Journal, March 2010. § 1.3. URL: www.aiftponline.org/journal/March10/Finance%20Bill%202010%20_2.htm.
409
Klaus Vogel. Worldwide vs. Source Taxation Income – A Review And Re-Evaluation Of Arguments. Part I. Intertax, 1988. P. 216, 223.
410
Adrian Ogley. The Principles Of International Tax-A Multinational Perspective. London: Interfisc Publishing, 1996. P. 33–35.
411
Vodafone International Holdings B.V. v. Union of India & Anr. [S.L.P. (C) No. 26529 of 2010, dated 20 January 2012: URL: https://indiankanoon.org/doc/115852355/;Vodafone International Holdings B.V. v. Union of India (2010). Bombei High Court. URL: www.indiankanoon.org/doc/1488702.
412
KPMG Newsletter, Vodafone Judgment – International Tax. URL: www.kpmg.com/MU/en/IssuesAndInsights/ArticlesPublications/Documents/Vodafone.pdf.
413
Agassi (Respondent) v. Robinson (2006) 1 WLR 2126. 186. (Her Majesty’s Inspector of Taxes). URL: www.publications.parliament.uk/pa/ld200506/ldjudgmt/jd060517/agasro.pdf.
414
Japan Income Tax Act (Limited to the provisions related to nonresidents and foreign corporations). № 33 of March 31, 1965. URL: www.japaneselawtranslation.go.jp/law/detail_main?id=52&vm=2&re=.
415
Ibid.
416
Agreement for avoidance of double taxation and prevention of fiscal evasion with Japan; № GSR 101(E), dated 1-3-1990, as amended by Notification Nos. SO 753(E), dated 16-8-2000 (w.r.e.f. 1-10-1999), SO 1136(E), dated 19-7-2006, w.r.e.f. 28-6-2006 and SO 2528(E), dated 8-10-2008, w.r.e.f. 1-10-2008.
417
Более подробно см. Toshio Miyatake et al. Japanese International Taxation. Juris Publishing, 2004. Sec. 3.02.
418
Prof. Ryoji Ichitaka. Key Practical Issues To Eliminate Double Taxation of Business Income. IBFD Asia-Pacific Tax Bulletin, November/December 2011. P. 450.
419
New Saudi Arabia Income Tax Law (2004). URL: https://dzit.gov.sa/dzit_logon/MenuItems.jsp?menu_id=taxpayers&menu_grp=lawsbylaws&ume.logon.locale=en
420
Implementing Regulations (By-Laws) to Income Tax Law (2004). URL: https://dzit.gov.sa/dzit_logon/MenuItems.jsp?menu_id=regulations&menu_grp=lawsbylaws&ume.logon.locale=en
421
Bank of America v. Commissioner (23 °Ct. 679; 680 F.2d 142); Howkins v. Commissioner 49 T. C. 689 (1968).
422
FCT v. United Aircraft Corporation (1943) 7 ATD 318.
423
Section 14(1) of the Inland Revenue Ordinance. URL: www.hklii.hk/eng/hk/legis/ord/112/s14.html.
424
Inland Revenue Ordinance. URL: www.hklii.hk/eng/hk/legis/ord/112/s2.html#profits_arising_in_or_derived_from_hong_kong.
425
Departmental Interpretation and Practice Notes. № 21 (Revised) Locality of Profits. P. 3–4. Inland Revenue Department (Government of Hong Kong SAR). URL: www.ird.gov.hk/eng/pdf/e_dipn21.pdf.
426
Yates v. GCA International Ltd (1992) STC 723 at 729.
427
Australian Machinery and Investment Co Ltd v. DCT (1946) 8 ATD 81.
428
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