1622
C. Brown. Symposium: Beneficial ownership and the Income Tax Act (51 CTJ 1 2003). P. 424–427.
1623
Mark D. Brender. Beneficial Ownership in Canadian Income Tax Law. Bijurilex. URL: www.bijurilex.org/site/att/BRENDER-Propriete_effective_2002-08-20_E.htm; Mark D. Brender. Symposium: Beneficial ownership and the Income Tax Act. Canadian Tax Journal. 2003. № 1. P. 315–318.
1624
P. J. Hattingh. Beneficial Ownership and Double Tax Conventions. Part II. A. De-Koker and E. Brincker (eds.), International Tax. Durban: Lexis-Nexis.
1625
Outline and background material. IFA 53rd Congress: October 1999. Seminar F: Beneficial ownership. P. 13.
1626
J Sainsbury plc v. O’Connor (Inspector of Taxes) (1991) STC 318, CA. P. 328–330.
1627
Wood Preservation Ltd v. Prior (Inspector of Taxes) (1968) 45 TC 112, CA. P. 133.
1628
Leigh Spinners Ltd v. Commissioners of Inland Revenue (1956) 46 TC 425, Ch. D. P. 427–432.
1629
Court of Chancery // Wikipedia, the free encyclopedia. URL: https://en.wikipedia.org/wiki/Court_of_Chancery.
1630
Ayerst (Inspector of Taxes) v. C&K (Construction) Ltd. (1975) STC 345 HL. Р. 349.
1631
Parway Estates Limited v. Commissioners of Inland Revenue, 45 T.C. 135 (1958).
1632
Montana Catholic Missions v. Missoula County 200 U.S. 118 (1906). P. 127–128.
1633
Anthony Yelencsics and Norma Yelencsics, et al. v. Commissioner, 74 T.C. 1513 (1980). P. 1528.
1634
Rupe Investment Corporation v. Commissioner 3 AFTR 2d 1276 (5th Cir. 1959). P. 1280–1281.
1635
Covert v. Nova Scotia (Minister of Finance) (1980), S.C.J. № 101 (Q.L.) (1980), 2 S.C.R. 774. P. 784. Citing MacKeen Estate v. Nova Scotia (1977), C.T.C. 230 (NSSC). § 46.
1636
Prévost Car Inc. v. Revenue (2008) 10 ITLR 736 (Tax Court Canada) 98.
1637
Anna Vitko. Per Aspera ad Astra: Towards the International Fiscal Meaning of the Concept «Beneficial Owner». Master Thesis, Lund University, 2011. P. 14.
1638
Montana Catholic Missions v. Missoula County 200 U.S. 118 (1906).
1639
Anderson v. Commissioner 164 F.2d 870 (7th Cir. 1947).
1640
Anthony Yelencsics and Norma Yelencsics, et al. v. Commissioner, 74 T.C. 1513 (1980). P. 1528.
1641
Supra, note 30.
1642
Ted F. Merrill and Elizabeth H. Merrill v. Commissioner 40 T.C. 66 (1963), at 74.
1643
Ibid.
1644
Pacific Coast Music Jobbers, Inc. v. Commissioner 55 T.C. 866 (1971) at 874.
1645
J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. Beneficial Ownership. IBFD Bulletin. July 2000. P. 318 (Section X. The common law meaning): «The beneficial owner is the person whose ownership attributes outweigh that of any other person».
1646
Ibid. P. 318.
1647
Венская конвенция о праве международных договоров была впервые открыта для присоединения (подписания) государствами 22 мая 1969 г. на Конференции ООН о праве международных договоров в Вене (Австрия). Конвенция вступила в силу в 1980 г.
1648
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 37. Note 69a.
1649
Eastern Airlines, Inc. v. Floyd (1991) 499 U.S. 530.
1650
J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. Beneficial Ownership. IBFD Bulletin. July 2000. Section X. Treaty meaning: the common law meaning. P. 320.
1651
Ibid. Section XI. A definition which excludes agents and nominees. P. 320.
1652
Венская конвенция о праве международных договоров была впервые открыта для присоединения (подписания) государствами 22 мая 1969 г. на Конференции ООН о праве международных договоров в Вене (Австрия). Конвенция вступила в силу в 1980 г.
1653
J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. Beneficial Ownership. IBFD Bulletin. July 2000. P. 318.
1654
Статья 31.3.с Венской конвенции.
1655
J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. Beneficial Ownership. IBFD Bulletin. July 2000. P. 317.
1656
Ibid. Section IX. Three possible treaty meanings. P. 318.
1657
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006. P. 33: «The beneficial owner of the dividend for purposes of Article 10 is the person to which the income is attributable under the laws of the source State»
1658
Elena Kryzhanovskaya. The Beneficial Owner Concept in Civil Law Countries. Scandinavian Perspective. Master Thesis. Lund University. Department of Business Law, HARN 60, Direct Taxation. European and International Taxation. P. 8.
1659
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. 247.
1660
Shintaku-ho (Law № 108, 2006), as amended.
1661
IAS 17 – Leases. URL: www.iasplus.com/en/standards/ias/ias17; SIC-27 – Evaluating the Substance of Transactions in the Legal Form of a Lease. URL: www.iasplus.com/en/standards/sic/sic-27.
1662
G. Maisto. The Taxation Of Trusts In Civil Law Countries – Italy: Aspects of Trust Taxation. European Taxation. August 1998. P. 242. О различиях между общей и цивилистической правовыми системами см.: D. W. M. Waters. The Concept Called «The Trust». Bulletin for International Fiscal Documentation. 1999. № 3. P. 118–119.
1663
Art. 1(4) of Law № 239 of 29 March 1942 in 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. 249. Footnote 350.
1664
Ibid.
1665
Ministerial Resolution № 104/E of 6 May 1997 in Boll. trib. 1997. P. 776. Также см.: Circular Letter № 306/E of 23 December 1996 (Chap. VIII) in Boll. trib. 1997. P. 131; in 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. 249. Footnote 350.
1666
IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 467.
1667
Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 97.
1668
Anna Vitko. Per Aspera ad Astra: Towards the International Fiscal Meaning of the Concept «Beneficial Owner». Master Thesis, Lund University, 2011. P. 15.
1669
H. B. Brockmeyer. Kommentar zur Abgabenordung. Munich, Verlag C.H. Beck, 2008. P. 212.
1670
A Cross-Country Perspective on Beneficial Ownership. Part 1. Louan Verdoner, René Offermanns, Steef Huibregtse. European Taxation, IBFD. September 2010. P. 426.
1671
Bundesfinanzhof (BFH), BStBl. II 1989. P. 414 in A Cross-Country Perspective on Beneficial Ownership. Part 1. Louan Verdoner, René Offermanns, Steef Huibregtse. European Taxation, IBFD. September 2010. Footnote 42.
1672
BFH, BStBl. 00,527; BFH BStBL. 05,46 in A Cross-Country Perspective on Beneficial Ownership. Part 1. Louan Verdoner, René Offermanns, Steef Huibregtse. European Taxation, IBFD. September 2010.
