Основы международного корпоративного налогообложения - Владимир Гидирим

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. 4th Ed. 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

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. 6th Ed. 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