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
