1757
Leonardo F.M. Castro. U.S. policy against treaty shopping – from Aiken Industries to anti-conduit regs: critical view of current double-step approach in light of tax treaties' objectives and purposes. URL: www.thefreelibrary.com/U.S.+policy+against+treaty+shopping+-+from+Aiken+Industries+to… – a0278172189.
1758
ITA Circular 22/2004 of August 26, 2004.
1759
Guo Shui Han 2009 № 601, SAT, 27 October 2009; SAT Issues Guidance on Definition of «Beneficial Owner» in China’s Tax Treaties. URL: www.deloitte.com/view/en_cn/cn/9c33259fd6dd4210VgnVCM100000ba42f00aRCRD.htm#.
1760
China further clarifies beneficial ownership, issuing supplementary rules to Circular 601. URL: www.ey.com/Publication/vwLUAssets/China_clarifies_beneficial_ownership/$FILE/China_clarifies_beneficial_ownership.pdf.
1761
Shuizonghan (2013) № 165 (Circular 165); China Tax & Investment Express – Guidance regarding the determination of beneficial owner (BO) status under the dividend clause of the tax arrangement between Mainland China and Hong Kong (DTA) (Shuizonghan (2013) № 165). URL: www.ey.com/Publication/vwLUAssets/CTIE2013019_en/$FILE/CTIE2013019ENG.pdf.
1762
Supplementary rule to Circular 601 to add in new considerations for determining beneficial ownership. China Tax and Investment News. Issue № 2012005. 13 July 2012. URL: www.ey.com/Publication/vwLUAssets/CTIN2012005_en/$FILE/CTIN2012005(ENG). pdf.
1763
Tax treaty beneficial ownership clarifications issued. KPMG, China Alert, Issue 15. July 2012. URL: www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Newsletters/ChinaAlerts/Documents/china-alert-1207-15.pdf.
1764
New stringent procedures for using tax treaty relief – News alert. November 2009. Harsono Hermanto Strategic Consulting. URL: www.harsono-strategic.com/download/news/10-09_News_Alert_Nov_2009_22.pdf.
1765
Это требование отражено в форме нового налогового сертификата DGT-1 в разделе вопросника V.7, в котором в качестве одного из условий присутствует следующая фраза (англ.): «The creation of an entity and/or the transaction structure was not motivated by reasons to take advantage of benefit of the DTC».
1766
Joel R. Hogarth. Indonesia Reissues New Tax Regulations with Clarifications on the Beneficial Ownership Test. O’Melveny & Myers LLP. URL: www.omm.com/fcwsite/abc.aspx?url=newsroom%2fpenPDF.aspx%3fpub%3d987.
1767
Федеральный закон № 376-ФЗ от 24.11.2014, который вступил в силу с 1 января 2015 г. URL: http://publication.pravo.gov.ru/Document/View/0001201411250003.
1768
Письмо Министерства финансов РФ № 03-08-13/1 от 30 декабря 2011 г.
1769
Протокол ратифицирован Федеральным законом № 9-ФЗ от 28 февраля 2012 г., его положения применяются с 2013 г.
1770
Протокол ратифицирован Федеральным законом от 30 декабря 2012 г. № 301-ФЗ.
1771
OECD Model Tax Convention: Revised Proposals Concerning The Meaning of «Beneficial Owner» in Articles 10, 11 and 12. 19 October 2012 to 15 December 2012. URL: www.oecd.org/ctp/treaties/Beneficialownership.pdf.
1772
Hoge Raad. 6 April 1994. № 28 638, BNB 1994/217.
1773
Steven van Weeghel. The Improper Use of Tax Treaties. Kluwer Law International, 1998. P. 76.
1774
Ibid. P. 77.
1775
Ibid.
1776
CE, 29 December 2006, № 283314, 30 and 80 s.s.-, min. c/ Sté Bank of Scotland, RJF 2007, № 322.
1777
Bruno Gibert, Yacine Ouamrane. Beneficial Ownership – A French Perspective. IBFD. European Taxation. January 2008. P. 7.
1778
Ibid.
1779
Ibid.
1780
Ibid. P. 8.
1781
Lee A. Sheppard. Indofood and Bank of Scotland: Who Is the Beneficial Owner? Tax Notes International. Tax Analysts. February, 2007. P. 409–411.
1782
CE, 13 October 1999, № 191191, 80 and 90 s.-s., minister v. Diebold Courtage SA, RJF 12/99, № 1492.
1783
Bruno Gibert, Yacine Ouamrane. Beneficial Ownership – A French Perspective, IBFD, European Taxation, January 2008. P. 6; Emmanuelle Mignon. Fiscalité internationale des sociétés de personnes: la transparence n’est pas le vide. RJF, 12/1999. P. 931.
1784
Indofood International Finance Ltd. v. JP Morgan Chase Bank N.A. (2006) EWCA Civ 158.
1785
Indofood International Finance Ltd. v JP Morgan Chase Bank, N.A., London Branch (2005) EWHC 2103 (Ch), § 44.
1786
Indofood International Finance Ltd v. JP Morgan Chase N.A. London Branch (2006) EWCA Civ. 158.
1787
Indofood International Finance Ltd v. JP Morgan Chase Bank N.А. (2006) EWCA Civ 158 (CA), § 42.
1788
Philip Baker. Double Taxation Conventions and International Tax Law: A Manual on the OECD Model Tax Convention on Income and on Capital of 1992. Sweet & Maxwell, 1994.
1789
Ibid. § 43.
1790
Ibid. § 44.
1791
INTM332050 International Tax Manual.URL: www.hmrc.gov.uk/manuals/intmanual/INTM332050.htm.
1792
Philip Baker. Beneficial ownership: after Indofood. GITS Review. February 2007. Vol. VI. № 1. P. 23.
1793
Ibid. P. 24–26.
1794
Ibid.
1795
Convention between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, S.C. 1986, c. 48, Schedule I (see also (1987) Can. T.S. № 23), as amended by S.C. 1994, c. 17, Sch. VII, Art. II; 1997, c. 38, Sch. 6, Art. I (see also (1994) Can. T.S. № 32 and (1999) Can. T.S. № 3).
1796
Prévost Car Inc. v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC).
1797
Prévost Car Inc. v. Canada (2009) FCA 57.
1798
Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC), § 40.
1799
Ibid.
1800
Hoge Raad, 6 April 1994, № 28 638, BNB 1994/217.
1801
Double taxation conventions and the use of conduit companies. OECD, Model Tax Convention on Income and on Capital 2010: Full Version. OECD, 2010. P. R(6)-4. § 14.
1802
Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 57.
1803
Covert v. Nova Scotia (Minister of Finance) (1980) S.C.J. № 101 (Q.L.), (1980) 2 S.C.R. 774, at p. 784, citing MacKeen Estate v. Nova Scotia (1977) C.T.C. 230 (NSSC), § 46.
1804
Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 75.
1805
Du Toit, Charl P. Beneficial ownership of Royalties in Bilateral Tax Treaties. IBFD Publications, 1999. P. 165.
1806
Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 81.
1807
Steven van Weeghel. The Improper Use of Tax Treaties. Kluwer Law International, 1998. P. 75–77.
1808
Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC).
1809
Ibid. § 100.
1810
Ibid.
1811
Ibid.
1812
Prévost Car Inc. v. Canada (2009) FCA 57.
1813
Crown Forest Industries Ltd. v. Canada (1995) 2 S.C.R. 802; Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD-, UN-, and US Model Conventions for Avoidance of Double Taxation of Income and Capital, with particular reference to German Treaty Practice, 3rd ed. The Hague: Kluwer Law International, 1997. P. 43.
1814
Prévost Car Inc. v. Canada (2009) FCA 57, § 11.
1815
Velcro Canada Inc. v The Queen (2012) TCC 273.
1816
Brian Arnold. The Concept of Beneficial Ownership under Canadian Tax Treaties in Beneficial Ownership: Recent Trends. IBFD, 2013. P. 39, 47.
1817
Commission Fédérale de Recours en Matière de Contributions, Feb. 28, 2001, V. S.A., SRK 2000-055; VPB 65.86 (Case № JAAC65.86) ITLR 4 (2002). P. 191–214. URL: www.vpb.admin.ch/deutsch/doc/65/65.86.html.
1818
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 562.
1819
Peter Reinarz. Treaty Shopping and the Swiss Withholding Tax Trap. IBFD, European Taxation. Nov. 2001.
1820
Federal Tribunal, A.
