Владимир Гидирим - Основы международного корпоративного налогообложения

Kirt Butler. Multinational Finance. 2d Ed. Michigan State University. P. 303.

Collett Matthew. Developing a New Test for Fiscal Residence for Companies. // University of New South Wales Law Journal. 2003. Vol. 26(3).

Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.

Rosier C. L’impôt. P.: Fernand Aubier. Editions Montaigne, 1936. Р. 55.

Дернберг Р. Л. Международное налогообложение. М.: ЮНИТИ, 1997. С. 25.

Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.

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.

Погорлецкий А. И. Принципы международного налогообложения и международного налогового планирования. СПб.: Изд-во СПбГУ, 2005. С. 123.

Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 36. Ref. 116.

Ibid. Ref. 115.

Adam Becker. The principle of Territoritoriality and Corporate Income Taxation. Part II. Bulletin for international taxation. April 2016.

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.

Johnson v. Commissioner of Stamp Duties (1956).

Miller Bros. Co v. Maryland (1954). URL: supreme.justia.com/cases/federal/us/347/340.

Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.

IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 394.

Radhakishan Rawal. Taxation of Cross-Border Services. CCH / Wolters Kluwer (India) Pvt Ltd. 2012. P. 53–58.

CIT v. Lady Kanchanbai (1970) 77 ITR 123. URL: indiankanoon.in/doc/744070.

Chidambaran Mulrak and Co. Pvt. Ltd. v. CIT (1976) 102 ITR 7. URL: www.indiankanoon.org/doc/621600.

Section(s) 80-I(6), 80-IA(5) of the Income Tax Act (1961).

Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.

Lufthansa Cargo India (P) Limited v. DCIT (2004) 91 ITD 133.

Hart v. Sangster (1956) 31 ITR 624; (1958) 34 ITR 303.

Rhodesia Metals Ltd (Liquidator) v. CIT (Privy Council) (1941) 9 ITR (Supp) 45.

Performing Rights Society v. CIT (Cal HC) (1974) 93 ITR 44.

Raja Rameshwara Rao v. CIT (1963) 49 ITR 144.

Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 72.

Ibid.

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.

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.

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.

Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. Р. 20.

Ibid. P. 20–23.

Commissioner v. Piedras Negras Broadcasting, 127 F.2d 260 (5th Cir. 1942), affirming 43 B.T.A. (1941).

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.

Helvering v. Boekman, 107 F.2d 388 (2d Cir. 1939).

Boyle Michael P. et al. The Emerging International Tax Environment for Electronic Commerce. Tax Management International Journal. Vol. 28. № 6. 1999. Р. 376.

Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 31.

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.

United Nations. Draft Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. 2001. P. 1. § 2.

Klaus Vogel. Worldwide vs. source taxation of income – A review and re-evaluation of arguments. Part I. Intertax, 1988. Р. 223–228.

Richard L. Doernberg, Luc Hinnekens. Electronic Commerce and International Taxation. The Hague: Kluwer Law International, 1999. Р. 14–15.

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).

Статья 2е Андского пакта 1971 г.

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).

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.

Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 223.

Конвенция ООН по морскому праву. 1982. Ст. 3–5. URL: www.un.org/ru/documents/decl_conv/conventions/lawsea.shtml.

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.

Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 224.

Ibid. P. 222.

Ibid. Р. 223.

Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 80.

Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 223.

Klaus Vogel. Worldwide vs. source taxation of income – A review and re-evaluation of arguments. Intertax, 1988. P. 225.

Catlex (India) Limited (1952) 21 ITR 278.

Overseas Trust Corporation v. CIR (1926) AD 444.

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.

Ariane Pickering. General Report. IFA Cahiers. Vol. 97a. Enterprise Services. 2012. Section 1.3. P. 29.

Ibid. P. 30.

Ibid.

Ibid. P. 31.

Ibid.

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.

Evans v. FC of T 81 ATC 4512.

FC of T v. Mitchum (1965) 113 CLR 401; (1965) 9 AITR 559.

Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 222.

Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 16.

Section 9 Income Tax Act. 1961.

R. v. Verrette (1978) 2 SCR 838 at 847. URL: www.canlii.org/en/ca/scc/doc/1978/1978canlii208/1978canlii208.html.

Ishikawajima-Harima Heavy Industries Ltd. v. DIT (2007) 158 Taxmann 259 (SC).

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».

Finance Bill. 2009. № 2. Provisions Relating to Direct Taxes. Part 1, Income Tax. URL: indiabudget.nic.in/ub2009-10/memo.htm.

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.

Hindalco Industries Ltd v. ACIT (2005) 94 ITD 242 (Mum.).

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».

Ibid. § 54.

D. P. Mittal. Indian Double Taxation Agreements & Tax Laws. Vol. 1. 6th Ed. Taxmann, 2010. § 1.8.

Ibid. § 79.

Ibid. § 1.4.

Hunt v. Commissioner 90 TC 1289 (1988).

Explanation (a) Section 9. The Income-Tax Act. 1995. URL: www.indiankanoon.org/doc/1369261.

Vodafone International Holdings B.V. v. Union of India (2010), § 79.

Seth Pushalal Mansinghka (P.) Ltd. v. CIT (1967) 66 ITR 159 (SC). URL: indiankanoon.org/doc/1261397.

Vodafone International Holdings B.V. v. Union of India (2010). § 81.

Chainrup Sampatram v. CIT West Bengal (1953) AIR 519, 1954 SCR 211. URL: www.indiankanoon.org/doc/127231.

Section 5 Direct Taxes Code Bill 2010.

Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.

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.

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