Основы международного корпоративного налогообложения

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.

167

Morrissey v. Commissioner (1935) 296 US 344 (SC).

168

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

169

Padmore v. IRC (1989) 62 TC 352.

170

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. URL: www.consultant.ru/document/cons_doc_LAW_19671/0b14e6fcebc7613ee7846b850f1402cc4565d09c).

171

Dreyfus v. CIR (1929) 14 TC 560 (CA).

172

Ryall v. Du Bois (1933) 18 TC 431 (CA).

173

Garland v. Archer-Shee (1931) AC 212 (HL).

174

Memec plc v. CIR (1998) STC 754 (CA).

175

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

176

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

177

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.

178

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

179

Ibid. Р. 22–25.

180

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.

181

Подробнее см.: Publication 4588, Basic Tax Guide for Green Card Holders: Understanding Your U.S. Tax Obligations. 2006. URL: www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Resident-Aliens.

182

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

183

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

184

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

185

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

186

Ibid. P. 308.

187

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

188

Ibid. P. 12. § 7b.

189

Ibid. P. 13. § 10.

190

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.

191

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

192

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

193

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

194

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.

195

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

196

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.

197

Свод (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.

198

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

199

St. Louis v. Ferry Company – 78 U.S. 423 (1870). URL: supreme.justia.com/cases/federal/us/78/423/case.html.

200

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

201

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

202

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

203

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». URL: www.constitution.org/uslaw/sal/042_itax.pdf.

204

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.

205

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

206

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

207

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

208

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

209

Секция § 861(a)(2)(B) Кодекса внутренних доходов США (URL: www.law.cornell.edu/uscode/26/861.html). Подробнее см. источник в электронной библиотеке Конгресса США (URL: www.jct.gov/publications.html?func=startdown&id=4290). Также см.: Фокин А. В. Международное налогообложение пассивных доходов (процентов, дивидендов, роялти): американский опыт: монография. М.: Волтерс Клувер, 2009. С. 83–86.

210

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

211

Там же. С. 89.

212

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

213

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.

214

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.

215

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. § 34. P. 197. URL: dx.doi.org/10.1787/mtc_cond-2014-en.

216

Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR. URL: www.indiankanoon.org/doc/56146.

217

British Columbia Electric Railway Company Limited v. King (1946) 2 AC 527.

218

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). URL: www.indiankanoon.org/doc/1608984.

219

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

220

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

221

Там же.

222

IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 358.

223

В настоящее время территориальная система налогообложения в классической форме присутствует в Гонконге, Малайзии, Сингапуре. В смешанной форме она применяется в Республике Мальта, Гибралтаре, ряде стран Латинской Америки (The 2012 worldwide corporate tax guide. Ernst & Young, 2012. URL: www.ey.com/Publication/vwLUAssets/Worldwide_corporate_tax_guide_2012/$FILE/WCTG_2012_Worldwide_Corporate_Tax_Guide.pdf).

224

Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 58.

225

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

226

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

227

Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 12.

228

Angharad Miller, Lynne Oats B. Bus. Principles of International Taxation (2d ed.). Tottel Publishing, 2009. Р. 32.

229

Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 201.