Владимир Гидирим - Основы международного корпоративного налогообложения
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
