Основы международного корпоративного налогообложения

97

Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. Official Journal L 310. 25.11.2009. P. 34–46.

98

Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. Official Journal. L 157. 26.06.2003. P. 49–54.

99

Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments. Official Journal. L 157. 26.06.2003. P. 38–48.

100

Конвенция о защите прав человека и основных свобод (Рим, 4 ноября 1950 г.) (с изменениями от 21 сентября 1970 г., 20 декабря 1971 г., 1 января, 6 ноября 1990 г., 11 мая 1994 г.) // Европейская конвенция о защите прав человека: право и практика.

101

Федеральный закон от 30 марта 1998 г. № 54-ФЗ «О ратификации Конвенции о защите прав человека и основных свобод и Протоколов к ней» // Гарант. ру.

102

Edmond McGovern. European Community Anti-Dumping and Trade Defence Law and Practice. Globefield Press, 2008. P. D5:21.

103

Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 28.

104

Alfred Nizamiev. The Main Characteristics of State’s Jurisdiction to Tax in International Dimension. LM Theses and Essays. 2003. Paper 36.

105

F. Mann, The doctrine of Jurisdiction in International Law, III RdC1964-I. P. 30.

106

Ibid. p. 15.; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 13–14.

107

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).

108

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.

109

J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. P. 241.

110

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 13.

111

George W. Cook (U.S.A.) v. United Mexican States. Reports of International Arbitral Awards, 1927. P. 209–213, 213–217.

112

Santa Clara Estates Case (Supplementary Claim), 1903. P. 455–460.

113

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 46.

114

Ibid. P. 44.

115

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. Sijthof’s Publishing Company. Leyden, 1927.

116

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.

117

W. Riphagen. Some Refections on «Functional Sovereignty». Netherlands Yearbook of International Law. Vol. 6. 1975. Р. 121–165.

118

Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. Р. 31–32.

119

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 64.

120

David H. Rosenbloom. Taxing the Income of Foreign Controlled Corporations. 36 Brooklyn Journal of International Law 1525, 1532. 2001.

121

Ex parte Blain; In re Sawers (1879) LR12 Chancery Division 522 at 526.

122

Clark (Inspector of Taxes) v. Oceanic Contractors Inc. (1983) 1 ALL ER133.

123

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».

124

Agassi v. Robinson (Inspector of Taxes) [2006] 1 WLR2126. 186.

125

Louis Henkin. International Law: Politics, Values and Functions. Martinus Nijhoff Publishers, 1989.

126

Restatement (Third) of the Foreign Relations Law of the United States (1987), § 431.

127

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. Sijthof’s Publishing Company. Leyden, 1927.

128

United States v. Toyota Motor Corp. (1983) USDCC Cal.

129

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 20. Ref. 10.

130

Milwaukee County v. M. E. White Co., 296 U.S. 268 (1935).

131

Government of India, Ministry of Finance (Revenue Division) v. Taylor and Another (1955) A.C. 491.

132

United States of America v. Harden (1963) S.C.R. 366.

133

Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson (1979).

134

Sociata Anonima Principe Di Paterno Moncada v. INPS // International Law Reports. Vol. 71. C. J. Greenwood, E. Lauterpacht; Cambridge, Grotius Publications Limited, 1986.

135

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].

136

Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures.

137

OECD, Centre for Tax Policy and Administration, Tax Information Exchange Agreements (TIEAs).

138

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. А. Шахмаметьев использует выражение «экономическая связь» субъекта/объекта с фискальной территорией государства.

139

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 46.

140

Arnold Knechtle. Basic Problems in International Fiscal Law. Kluwer, The Netherlands, 1979.

141

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 20–21.

142

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 20.

143

A. R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Int’l Law, 1952. P. 145.

144

Ibid. P. 145–146.

145

Georg von Schanz. Zur Frage der Steuerpficht. Finanzarchiv, 9. Jahrg., H. 2. Mohr Siebeck GmbH & Co. KG, 1892.

146

U. S. Treasury, Blueprints for Basic Tax Reform (1977).

147

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.

148

State of Colorado v. Harbeck (1921) 232 N. Y. 71, 133 N.E. 357 N.Y.

149

Wirtschaftliche Zugehörigkeit (нем); economic allegiance (англ.).

150

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.

151

Ibid. P. 23.

152

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.

153

Cook v. Tait (1924) 265 U.S. 47.

154

Commissioner Of Income-Tax v. Imperial Tobacco Co. Of India Ltd. (1949).

155

The Minquiers and Ecrehos Case (1953).

156

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.

157

A. R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Int’l Law, 1952. Р. 146. Ref. 2.

158

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.

159

Также см.: Rosembuj Tulio. Personal and Economic Allegiance under the Personal Income Tax and Corporate Tax in Spain. 26 Intertax. 1998. P. 4–6.

160

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.

161

Ibid.

162

Schanz Georg. Zur Frage der Steuerpficht 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»).

163

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.

164

Schanz Georg. Zur Frage der Steuerpficht in Finanzarchiv: Zeitschrift für r das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. Р. 287.

165

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».

166

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 23–24.

167

Winans and Another v. Attorney General (1904) A.C. 287.

168

De Ganay v. Lederer, 250 U.S. 376 (1919).

169

Burnet v. Brooks (1933) 288 U.S. 378.

170

Burton et al. v. Minister of National Revenue (1969) S.C.R. 732.

171

Re Wolfenden Estate (1971), W.W.R. 168. Canadian Yearbook of International Law. Vol. XI. University of British Columbia Press, 1973.

172

Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 49.

173

Ibid.

174

Morrissey v. Commissioner (1935) 296 US344 (SC).

175

Title 26 Code of Federal Regulations (US) § 301.7701—1.

176

Padmore v. IRC (1989) 62 TC352.

177

Например, такой подход использует РФ. Как сообщает п. 2 ст. 11 НК РФ, понятие «организация» включает в себя «…иностранные юридические лица, компании и другие корпоративные образования, обладающие гражданской правоспособностью, созданные в соответствии с законодательством иностранных государств…» Налоговый кодекс Российской Федерации // КонсультантПлюс.

178

Dreyfus v. CIR (1929) 14 TC560 (CA).

179

Ryall v. Du Bois (1933) 18 TC431 (CA).

180

Garland v. Archer-Shee (1931) AC212 (HL).

181

Memec plc v. CIR (1998) STC754 (CA).

182

Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. Р. 23.

183

Karl Zemanek. The Legal Foundation of the International System. The Hague; Boston; London: M. Nijhoff, 1998. Р. 70.

184

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. Sijthof’s Publishing Company. Leyden, 1927.

185

Qureshi A. H. The Public International Law of Taxation. Text, Cases and Materials. Graham & Trotman / Martinus Nijhoff. 1994. Р. 22—125.

186

Ibid. Р. 22–25.

187

Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper № 90. 1991. P. 7.

188

Подробнее см.: Publication 4588, Basic Tax Guide for Green Card Holders: Understanding Your U. S. Tax Obligations. 2006.

189

S. Surrey. Current Issues in the Taxation of Corporate Foreign Investment. Columbia Law Review. 1956. № 6. P. 817.

190

F. Beveridge. The Treatment and Taxation of Foreign Investment Under International Law. Manchester University Press, 2001. P. 76–77.

191

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 21. Ref. 12.

192

Sol Picciotto. International business taxation: a study in the internationalization of business regulations. Quorum Books, 1992.

193

Ibid. P. 308.

194

Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 11. § 7.7a.

195

Ibid. P. 12. § 7b.

196

Ibid. P. 13. § 10.

197

Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper № 90. 1991.

198

Arnold Knechtle. Basic Problems in International Fiscal Law. London: HFL Publishers Ltd., 1979. P. 37.

199

Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 20.

200

Island of Palmas case (1928). Reports of International Arbitral Awards. Vol. II. P. 829–871.

201

Reuven Avi-Yonah. Tax Competition, Tax Arbitrage, and the International Tax Regime. Oxford University Centre for Business Taxation Working Paper Series, WP 07/09, June 2007.

202

Walter Hellerstein. Roles of States/Provinces in Taxation in the Canada/U.S. Context. Canada-United States Law Journal. Vol. 2. 2001. Р. 21.

203

Charles H. Gustafson, Robert J. Peroni, Richard Crawford Pugh. Taxation of International Transactions: materials, texts and problems. Thomson West Publishing, Third Edition, 2006. Р. 15.

204

Пересмотр (третий) законов США о международных отношениях (Restatement (Third) of the Foreign Relations Law of the United States) 1987 г. определяет несколько базисов для налоговой юрисдикции: гражданство, домициль, резидентство, присутствие, ведение бизнеса, владение имуществом (§ 411–412). Юрисдикция может распространяться на имущество, находящееся на территории, и на сделки, связанные с территорией.

205

Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 24.

206

St. Louis v. Ferry Company – 78 U.S. 423 (1870).

207

Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962. P. 95.

208

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 157.

209

Frank W. Ross v. Commissioner, 44 B.T.A. 1 (1941).

210

Данная формулировка в действовавшем на тот момент законе США о подоходном налоге 1921 г. (U. S. Income Tax Act (Revenue Act) of 1921, Section 217(a)(2), в оригинале): «The amount received as dividends (A) from a domestic corporation other than a corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under the provisions of this section».

211

Lord Forres v. Commissioner, 25 B.T.A. 154 (1932). См. Фокин А. В. Международное налогообложение пассивных доходов (процентов, дивидендов, роялти): американский опыт: монография. М.: Волтерс Клувер, 2009. С. 89; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 158.

212

Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 159.

213

J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. 1922–1923. P. 241, 243.

214

Harold Wurzel. Foreign Investment and Extraterritorial Taxation. Columbia Law Review, 1937. P. 209.

215

IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 376.

216

Секция § 861(a)(2)(B) Кодекса внутренних доходов США. Подробнее см. источник в электронной библиотеке Конгресса США. Также см.: Фокин А. В. Международное налогообложение пассивных доходов (процентов, дивидендов, роялти): американский опыт: монография. М.: Волтерс Клувер, 2009. С. 83–86.

217

Фокин А. В. Международное налогообложение пассивных доходов (процентов, дивидендов, роялти): американский опыт: монография. М.: Волтерс Клувер, 2009. С. 87.

218

Там же. С. 89.

219

Exparte Blain In Re Sawers; Agassi v. Robinson (Inspector of Taxes); Clark (Inspector of Taxes) v. Oceanic Contractors Inc.

220

Murray v. Federal Commissioner of Taxation 29. C.L.R. 1929. P. 134; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 160.

221

Caltex (India) Ltd. V. Commissioner of Income Tax, High Court of Judicature, Bombay, 1951, Bombay Law Reporter; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 160.

222

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. § 34. P. 197.

223

Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR.

224

British Columbia Electric Railway Company Limited v. King (1946) 2 AC527.

225

GVK Inds. Ltd. & Anr v. The Income Tax Officer & Anr (Civil Appeal No. 7796 of 1997 of the Constitution Bench of the Supreme Court of India (2011).

226

Vodafone International Holdings B. V. v. Union of India (2012).

227

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

228

Там же.