1568
KHO:2002:26.
1569
International Tax Avoidance and Evasion. Double Taxation Conventions and the Use of Base Companies. OECD, 1987.
1570
Luc de Broe. International Tax Planning and Prevention of Abuse: A Study under Domestic Tax Law. Tax Treaties and EC Law in Relation to Conduit and Base Companies. IBFD, 2008. P. 455.
1571
Ibid. P. 457.
1572
Supreme Administrative Court of Finland, 20.03.2002; KHO:2002:26, 4 International Tax Law Reports 2002, 1009.
1573
Landsskatteretten SKM2004.439.LSR (Tfs 2004, 862 LSR).
1574
David Taylor, Laurent Sykes. Controlled Foreign Companies and Foreign Profits. British Tax Review. 2007. № 5. P. 641. URL: www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/conferences/2007/taxing_foreign_profits/taylor-paper.pdf.
1575
Jakob Bundgaard, Peter Koerver Schmidt, IFA 2010, Denmark Report. Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. IFA Cahiers, 2010. P. 271.
1576
Supreme Court of Japan dated 29.10.2009, 2008 (Gyo-hi) № 91.
1577
Heleno Taveira Tôrres, IFA Brazil Report. Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions, IFA Cahiers, 2010. P. 160.
1578
1st Conselho de Contribuintes, 8th Panel, Decision 108-08,765 of 23 March 2006.
1579
1st Conselho de Contribuintes, 1st Panel, Decision 101-95.802 of 19 October 2006.
1580
1st Conselho de Contribuintes, 1st Panel, Decision 101-97.070 of 17 December 2008.
1581
Rodrigo Maito da Silveira and Leonardo Freitas de Moraes e Castro. International Tax Planning in Brazil: What to Expect Following Recent Case Law. Bulletin for International Taxation. IBFD. November 2010. P. 573.
1582
Convention Between the Government of the Hungarian People’s Republic and the Government of the Federative Republic of Brazil for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income. 20 June 1986. Treaties IBFD.
1583
BR: 1st Section of the Conselho Administrativo de Recursos Fiscais, 4th Panel, 27 Jan. 2011, Decision 140200.391.
1584
Paola Violin. Brazil’s Controlled Foreign Company Regime in Question. Bulletin for International Taxation. IBFD. February 2012. P. 98.
1585
BR: Tribunal Regional Federal da 2a Regiao, 25 Nov. 2011, Writ of Mandamus 2003.51.01.002937-0.
1586
Более подробно см. налоговый бюллетень Ernst & Young от 6 мая 2014 г. URL: www.ey.com/Publication/vwLUAssets/Brazil_Superior_Court_of_Justice_rules_CFC_regime_not_compatible_with_tax_treaties/$FILE/2014G_CM4395_BR%20STJ%20Justice%20rules%2 °CFC%20regime%20not%20compatible%20w%20tax%20treaties.pdf.
1587
BR: Supremo Tribunal Federal, Ação Direta de Inconstitucionalidade, (ADI) № 2.588/01.
1588
Article 74 of Provisional Measure 2,158-35/01.
1589
Mauricio Pereira Faro, Brazil’s Supreme Court rules on CFC regime, International tax review. URL: http://www.internationaltaxreview.com/Article/3242859/Brazils-Supreme-Federal-Court-rules-on-CFC-regime.html.
1590
Более подробно см. налоговый бюллетень Ernst & Young от 15 мая 2014 г. URL: www.ey.com/Publication/vwLUAssets/Brazil_enacts_tax_reform/$FILE/2014G_CM4420_Brazil%20enacts%20tax%20reform.pdf.
1591
Vodafone 2 v. RCC (2009) EWCA Civ 446 (CA). URL: www.bailii.org/ew/cases/EWCA/Civ/2009/446.html.
1592
Section 751A of ICTA 1988.
1593
Vodafone 2 v. RCC (2008) EWHC 1569 (HC). § 73.
1594
Brussels, 10.12.2007; COM (2007) 785 final Communication from the Commission to the Council. The European Parliament and the European Economic and Social Committee. The application of anti-abuse measures in the area of direct taxation – within the EU and in relation to third countries. P. 3–4. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2007:0785:FIN: EN: PDF.
1595
C-298/05 Columbus Container Services BVBA & Co v. Finanzamt Bielefeld-Innenstadt (2007) ECR I-10451 (ECJ) [http://curia.europa.eu/juris/liste.jsf?language=en&num=C-298/05].
1596
Ibid. § 43.
1597
Case C-513/04 Kerckhaert and Morres (2006) ECR I-10967. URL: http://curia.europa.eu/juris/document/document.jsf?text=&docid=64683&pageIndex=0&doclang=en&mode=lst&dir=&occ=first&part=1&cid=245402.
1598
Ibid. § 53.
1599
Case C-196/04 Cadbury Schweppes (2006) ECR I-7995 (ECJ). § 49.
1600
Jérôme Monsenego. Taxation of Foreign Business Income within the European Internal Market. Vol. 22 in the Doctoral Series. 2012. P. 167–168.
1601
Case C-201/05 Test Claimants (2008) in the CFC and Dividend Group Litigation ECR I-2875. URL: http://curia.europa.eu/juris/document/document.jsf?text=&docid=69464&pageIndex=0&doclang=EN&mode=lst&dir=&occ=first&part=1&cid=244682.
1602
IBFD Tax Treaties Database. URL: www.ibfd.org/IBFD-Products/Tax-Treaties-Database.
1603
«It is understood that the „beneficial owner“ clause should be interpreted in the meaning that a third country resident will not be allowed to get benefits from the Tax Agreement with regard to dividends, interest and royalties derived from Turkey or Italy, but this restriction shall in no case be applied to residents of a Contracting State»
1604
«With reference to Articles 10, 11 and 12: „The recipient of the dividends, interest and royalties is the beneficial owner within the meaning of Articles 10, 11 and 12 if he is entitled to the right upon which the payments are based and the income derived therefrom is attributable to him under the tax laws of both States“».
1605
Philip Baker. Beneficial ownership: after Indofood. GITS Review. February 2007. Vol. VI. № 1. P. 23. URL: www.taxbar.com/documents/Beneficial_Ownership_PB.pdf.
1606
Etymological Online Dictionary. URL: www.etymonline.com/index.php?l=b&p=15&allowed_in_frame=0.
1607
«…Involving the personal enjoyment of proceeds: a beneficial owner». URL: dictionary.reference.com/browse/beneficial.
1608
IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 39.
1609
Outline and background material. IFA 53rd Congress: October 1999. Seminar F: Beneficial ownership. P. 15.
1610
John F. Avery Jones (United Kingdom), Luc De Broe (Belgium), Maarten J. Ellis and Kees van Raad (Netherlands), Jean-Pierre Le Gall (France), Sanford H. Goldberg (United States), Jürgen Killius (Germany), Guglielmo Maisto (Italy), Toshio Miyatake (Japan), Henri Torrione (Switzerland), Richard J. Vann (Australia), David A. Ward (Canada) and Bertil Wiman (Sweden). The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States. Bulletin – Tax Treaty Monitor. June 2006. P. 246.
1611
Ibid.
1612
Beneficial Ownership, J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. IBFD Bulletin. July 2000. P. 311.
1613
Philip Baker. Progress Report of Subcommittee on Improper Use of Tax Treaties: Beneficial Ownership. Addendum. Note by the Coordinator of the Subcommittee on Improper Use of treaties: Proposed amendments. E/C.18/2008/CRP.2/Add.1. P. 16. URL: www.un.org/esa/ffd/tax/fourthsession/EC18_2008_CRP2_Add1.pdf.
1614
Louan Verdoner et. al. A Cross-Country Perspective on Beneficial Ownership. Part 1. IBFD, European Taxation. Sept. 2010. P. 419; см. также: J. Bundgaard and N. Winther-Sorensen. Beneficial Ownership in International Financing Structures. Tax Notes International. 19 May 2008. P. 590.
1615
Outline and background material. IFA 53rd Congress: October 1999. Seminar F: Beneficial ownership. P. 13.
1616
Ayerst (Inspector of Taxes) v. C&K (Construction) Ltd. (1975) STC 345, HL, at 349; Charl du Toit. The Evolution of the Term «Beneficial Ownership» in Relation to International Taxation over the Past 45 Years. IBFD Tax Treaty Monitor. Bulletin for International Taxation. October 2010. P. 500.
1617
Jeorge T. Bogert. Trusts. St. Paul, MN: West Publishing, 1987. P. 1.
1618
Steven van Weeghel. The Improper Use of Tax Treaties. Kluwer Law International, 1998. P. 65.
1619
John F. Avery Jones et al. The Origins of the Concepts and Expressions Used in the OECD Model and their Adoption by States. IBFD Bulletin. 2006. P. 246.
1620
Waters Donovan. The Nature of the Trust Beneficiary’s Interest. 45 Canadian Bar Review. 1967. P. 219.
1621
Avery Jones, J. F.
