Владимир Гидирим - Основы международного корпоративного налогообложения
100
Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962; Kathleen Hixson, Extraterritorial Jurisdiction Under the Third Restatement of Foreign Relations Law of the United States – Fordham. International Law Journal. Issue 1. 1988 (art. 6).
101
Jean Marc Rivier, Droit Fiscal Suisse: Le Droit Fiscal International (1983). Le pouvoir d’édicter des norms de droit fiscal et de les appliquer pour lever l’impôt.
102
J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. P. 241.
103
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 13.
104
George W. Cook (U.S.A.) v. United Mexican States. Reports of International Arbitral Awards, 1927. P. 209–213, 213–217.
105
Santa Clara Estates Case (Supplementary Claim), 1903. P. 455–460.
106
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 46.
107
Ibid. P. 44.
108
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.
109
См. также: Блищенко И. П., Дориа Ж. Экономический суверенитет государства. М.: Изд-во РУДН, 2000; Малеев Ю. Н. Международное воздушное право. Вопросы теории и практики. М.: Международные отношения, 1986. С. 75; Лазарев М. И. О понятии правопорядка в Мировом океане // Вопросы международного морского и воздушного права: сб. статей. М.: Ин-т государства и права, 1979. С. 8.
110
W. Riphagen. Some Reflections on «Functional Sovereignty». Netherlands Yearbook of International Law. Vol. 6. 1975. Р. 121–165. URL: journals.cambridge.org/action/displayAbstract?fromPage=online&aid=5114160.
111
Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. Р. 31–32.
112
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 64.
113
David H. Rosenbloom. Taxing the Income of Foreign Controlled Corporations. 36 Brooklyn Journal of International Law 1525, 1532. 2001.
114
Ex parte Blain; In re Sawers (1879) LR 12 Chancery Division 522 at 526.
115
Clark (Inspector of Taxes) v. Oceanic Contractors Inc. (1983) 1 ALL ER 133.
116
Clark v. Oceanic Contractors Inc. (1983) Lord Scarman: «Parliament recognises the almost universally accepted principle that fiscal legislation is not enforceable outside the limits of the territorial sovereignty of the Kingdom. Fiscal legislation is no doubt drafted in the knowledge that it is the practice of nations not to enforce the fiscal legislation of other nations. But, in the absence of any clear indications to the contrary it does not necessarily follow that Parliament has in its fiscal legislation intended any limitation other than that imposed by such unenforceability».
117
Agassi v. Robinson (Inspector of Taxes) [2006]1 WLR 2126. 186. URL: www.publications.parliament.uk/pa/ld200506/ldjudgmt/jd060517/agasro.pdf.
118
Louis Henkin. International Law: Politics, Values and Functions. Martinus Nijhoff Publishers, 1989.
119
Restatement (Third) of the Foreign Relations Law of the United States (1987), § 431.
120
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.
121
United States v. Toyota Motor Corp. (1983) USDCC Cal.
122
Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 20. Ref. 10.
123
Milwaukee County v. M.E. White Co., 296 U.S. 268 (1935). URL: http://caselaw.findlaw.com/us-supreme-court/296/268.html.
124
Government of India, Ministry of Finance (Revenue Division) v. Taylor and Another (1955) A.C. 491. URL: www.uniset.ca/other/css/1955AC491.html.
125
United States of America v. Harden (1963) S.C.R. 366. URL: uniset.ca/other/cs5/1963SCR366.html.
126
Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson (1979). URL: law.justia.com/cases/federal/appellate-courts/F2/597/1161/125691.
127
Sociata Anonima Principe Di Paterno Moncada v. INPS // International Law Reports. Vol. 71. C. J. Greenwood, E. Lauterpacht; Cambridge, Grotius Publications Limited, 1986. URL: www.amazon.co.uk/gp/reader/0521464161/ref=sib_dp_pt#reader-link.
128
Подписана в Страсбурге и Париже 25 января 1988 г., вступила в силу с 1 апреля 1995 г. Первоначально сторонами конвенции были страны – члены Совета Европы и ОЭСР. На заседании Большой двадцатки 3 ноября 2011 г. в Каннах (Франция) конвенцию подписали и страны G20 [Convention on Mutual Administrative Assistance in Tax Matters. URL: www.oecd.org/document/14/0,3746,en_2649_33767_2489998_1_1_1_1,00.html.
129
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. URL: eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32010L0024:EN: NOT.
130
OECD, Centre for Tax Policy and Administration, Tax Information Exchange Agreements (TIEAs). URL: www.oecd.org/document/7/0,3746,en_2649_33767_38312839_1_1_1_1,00.html.
131
Термин «налоговая привязка» редко употребляется в отечественной профессиональной литературе по налогообложению. Единственное известное автору упоминание термина встречается в статье В. Тутыхина (Тутыхин В. Налоговая резидентность защитных структур // Авторская страница Валерия Тутыхина. URL: www.vvtlaw.com/?page_id=389). А. Шахмаметьев использует выражение «экономическая связь» субъекта/объекта с фискальной территорией государства.
132
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 46.
133
Arnold Knechtle. Basic Problems in International Fiscal Law. Kluwer, The Netherlands, 1979.
134
Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 20–21.
135
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 20.
136
A. R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Int’l Law, 1952. P. 145.
137
Ibid. P. 145–146.
138
Georg von Schanz. Zur Frage der Steuerpflicht. Finanzarchiv, 9. Jahrg., H. 2. Mohr Siebeck GmbH & Co. KG, 1892. URL: www.jstor.org/pss/40904760.
139
U. S. Treasury, Blueprints for Basic Tax Reform (1977).
140
Stephen E. Shay, J. Clifton Fleming Jr. and Robert Peroni. What’s Source Got to Do With It? Source Rules and International Taxation. The David R. Tillinghast Lecture. 56 Tax Law Review. 2002. P 81, 92; Green, Robert A. The Future of Source-Based Taxation of the Income of Multinational Enterprises, 79 Cornell Law Review 18. 1993. P. 21–22, 30–32 and 70–86.
141
Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. League of Nations Doc E.F.S.73 F.19. URL: openlibrary.org/books/OL15422186M/Report_on_double_taxation.
142
A. R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Int'l Law, 1952. Р. 146. Ref. 2.
143
The 1923 Report on Double Taxation. League of Nations Doc E.F.S.73 F.19 at Part II, Section I.A. The Basis of Taxation. The Principle of Ability to Pay.
144
State of Colorado v. Harbeck (1921) 232 N. Y. 71, 133 N.E. 357 N.Y. URL: uniset.ca/other/cs3/133NE357.html.
145
Wirtschaftliche Zugehörigkeit (нем); economic allegiance (англ.).
146
The 1923 Report on Double Taxation. League of Nations Doc E.F.S.73 F.19 at Part II, Section I.A. The Basis of Taxation.
147
Ibid. P. 23.
148
Double Taxation and Tax Evasion. Report and Resolutions submitted by the Technical Experts to the Financial Committee. 1925 (F.212); Draft of a Bilateral Convention for the Prevention of Double Taxation and Tax Evasion. Report presented by the Committee of Technical Experts on Double Taxation and Tax Evasion. 1927 (C.216.M.85.1927.II); Double Taxation and Tax Evasion. League of Nations, Fiscal Committee, London and Mexico Model Tax Conventions, Commentary and Text, 1946 (C.88.M.88.1846.II.A); The Elimination of Double Taxation. The First Report of the Fiscal Committee of the O.E.E.C. 1958.
149
Cook v. Tait (1924) 265 U.S. 47. URL: www.givemeliberty.org/docs/taxresearchcd/Cases/Cook.pdf.
150
Commissioner Of Income-Tax v. Imperial Tobacco Co. Of India Ltd. (1949). URL: indiankanoon.org/doc/89806.
151
The Minquiers and Ecrehos Case (1953). URL: www.icj-cij.org/docket/index.php?sum=88&code=fuk&p1=3&p2=3&case=17&k=19&p3=4.
152
Также см.: Rosembuj Tulio. Personal and Economic Allegiance under the Personal Income Tax and Corporate Tax in Spain. 26 Intertax. 1998. P. 4–6.
153
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. 431.
154
Ibid.
155
Schanz Georg. Zur Frage der Steuerpflicht in Finanzarchiv: Zeitschrift für r das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. P. 368. («Jeder, der wirtschaftlich an die Gemeinschaft gekettet ist, d.h. jeder, dem aus der Erfüllung der Aufgaben des Gemeinwesens Vorteile erwachsen, trägt zu den Lasten bei»).
156
Более подробно на эту тему см. Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. League of Nations Doc E.F.S.73 F.19. P. 19; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 69, 71, 79, 99.
157
Schanz Georg. Zur Frage der Steuerpflicht in Finanzarchiv: Zeitschrift für das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. Р. 287.
158
Tom Magney. Some Aspects of Source of Income (In the Last Decade of the Twentieth Century). 5th National Tax Retreat of the Taxation Institute of Australia, Queensland, 7–9 August 1997). P. 46: «[B]ehind all initiatings, negotiations and other activities leading to the conclusion of a transaction there must be activities (including decision making) by individuals (i.e. human beings) and it is where these individuals are physically located when the relevant activities take place or decisions are made which is of prime importance in determining the source of income».
159
Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 23–24.
160
Winans and Another v. Attorney General (1904) A.C. 287. URL: www.uniset.ca/other/cs5/1904AC287.html.
161
De Ganay v. Lederer, 250 U.S. 376 (1919). URL: http://caselaw.findlaw.com/us-supreme-court/250/376.html.
162
Burnet v. Brooks (1933) 288 U.S. 378. URL: https://supreme.justia.com/cases/federal/us/288/378/case.html.
163
Burton et al. v. Minister of National Revenue (1969) S.C.R. 732. URL: scc.lexum.org/en/1969/1969scr0-732/1969scr0-732.html.
164
Re Wolfenden Estate (1971), W.W.R. 168. Canadian Yearbook of International Law. Vol. XI. University of British Columbia Press, 1973.
165
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 49.
166
Ibid.
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