255
Swedish Central Railway Company Limited v. Thompson (Inspector of Taxes) (1923–1925) 9 TC 342.
256
Todd (Inspector of Taxes) v. Egyptian Delta Land and Investment company (1926–1928) 14 TC 119.
257
New Zealand Shipping Co Ltd v Thew (1922) 8 TC 208 (HL).
258
Egyptian Hotels Ltd. v. Mitchell (Surveyor of Taxes) (1914–1916) 6 TC 542.
259
Wood and Another v. Holden (2006) EWCA Civ 26. URL: www.bailii.org/ew/cases/EWCA/Civ/2006/26.html.
260
Wood and Another v. Holden (2006) EWCA Civ 26.
261
Re Little Olympian Each Ways Ltd. (1995) 1 WLR 560; Untelrab Ltd v. McGregor (Inspector of Taxes) (1996) STC (SCD).
262
Untelrab Ltd v. McGregor (Inspector of Taxes) (1996) STC (SCD).
263
Laerstate BV v. Revenue and Customs Commissioners (2009) UKFTT 209 TC.
264
Collett Matthew. Developing a New Test for Fiscal Residence for Companies. // University of New South Wales Law Journal. 2003. Vol. 26(3). P. 622. Footnotes 18–22. URL: www.austlii.edu.au/au/journals/UNSWLJ/2003/42.html#Heading7.
265
Zehnder and Company v. Minister of National Revenue, 70 DTC 6064 (1970).
266
Yamaska Steamship Company Limited v. Minister of National Revenue 61 DTC 716 (TAB).
267
Crossley Carpets (Canada) Limited v. Minister of National Revenue 69 DTC 5015 (1969).
268
Robert Couzin. Corporate residence and international taxation. IBFD, 2002. P. 80, 87.
269
Esquire Nominees Ltd v. FCT (1973) 129 CLR 177.
270
Esquire Nominees Ltd v. FCT («…the firm had power to exert influence, and perhaps strong influence, on the appellant, but that is all»).
271
North Australian Pastoral Co Ltd v. FCT (1946) 71 CLR 623.
272
Malayan Shipping Co Ltd v. FCT (1946) 71 CLR 156.
273
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 4. § 1. P. 85.
274
Ibid. § 8–8.1. P. 86.
275
Ibid. Commentary to art. 4. § 8.7. P. 88.
276
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. § 141-4.
277
Smallwood v. RCC (2008) 10 ITLR 574 (SC), § 88—102.
278
Ibid. § 4–5. P. 83.
279
Ibid. § 22. P. 86.
280
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 4. § 3. P. 26.
281
Smallwood v. RCC (2008) 10 ITLR 574 (SC). § 112.
282
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 262.
283
Ibid.
284
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001, para. 27, footnote 9: Vogel, K, Klaus Vogel, Double Taxation Conventions, 3rd edition, Kluwer Law International: «Термин „место управления“, установленный в немецком праве, схож с понятием, используемым в соглашениях об избежании двойного налогообложения, ввиду того, что термин „место управления“ интерпретируется судами на основании фактических условий».
285
Ibid, para. 28.
286
К примеру, в Великобритании это предусмотрено в Акте о налогообложении прибыли компаний: CTA 1988, s. 19; CTA 2010, s. 1141–1153.
287
Crown Forest Industries Ltd v. Canada (1995) 2 SCR 802 (SC).
288
Ibid. § 68.
289
Jacques Sasseville. Chapter 9: The meaning of «Place of Effective Management» // Residence of Companies under Tax Treaties and EC Law / ed. by Prof. Gugliemo Maisto. IBFD. Amsterdam, 2009. Р. 299.
290
BGE 4 December 2003, 2A 321/2003.
291
Transfer Pricing and Business Restructurings: Streamlining All the Way / ed. by Anuschka Bakker. IBFD, 2009. P. 364.
292
OECD Model Tax Convention. Condensed Version (2000). Commentary. URL: www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2000_mtc_cond-2000-en.
293
Удаленный текст п. 24 Комментария версии 2005 г. содержал следующую фразу: «Место эффективного управления находится там, где принимают решения наиболее старшие по должности лица (например, совет директоров)»: «The place of effective management will ordinarily be the place where the most senior person or group of persons (for example a board of directors) makes its decisions…».
294
OECD Model Tax Convention. Condensed Version (2008). Commentary to art. 4. § 24: «24. As a result of these considerations, the „place of effective management“ has been adopted as the preference criterion for persons other than individuals. The place of effective management is the place where key management and commercial decisions that are necessary for the conduct of the entity’s business as a whole are in substance made. All relevant facts and circumstances must be examined to determine the place of effective management. An entity may have more than one place of management, but it can have only one place of effective management at any one time».
295
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001.
296
Place of Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention. OECD, 2003. URL: www.oecd.org/dataoecd/24/17/2956428.pdf.
297
Ibid. § 24.1 (3). P. 89.
298
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 7.
299
Rajesh Kadakia, Nilesh Modi. The Law and Practice of Tax Treaties: an Indian Perspective. CCH, 2008. P. 164–165.
300
DLJMB Mauritius Investment Co v. CIT (1997) 228 ITR 268 (AAR).
301
Integrated Container Feeder Service v. JCIT (2005) 278 ITR 182 (Mum).
302
Saraswati Holding Corporation Ltd. v. DDIT (2007) 111 TTJ 334.
303
Crown Forest Industries Ltd v. Canada (1995) 2 SCR 802 (SC).
304
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 8.
305
Kohl Uta. The Horror-Scope for the Taxation Office: The Internet and its Impact on «Residence» // University of New South Wales Law Journal. 1998. Vol. 21(2). P. 436. URL: www.austlii.edu.au/au/journals/UNSWLJ/1998/53.html.
306
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 10.
307
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 4. § 22. P. 90.
308
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. § 64.
309
Place of Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention. OECD, 2003. § 3. P. 1.
310
Ibid. § 8. P. 3.
311
Collett Matthew. Developing a New Test for Fiscal Residence for Companies // University of New South Wales Law Journal. 2003. Vol. 26(3).
312
Australian Taxation Office Ruling TR 98/11 (5.46).
313
Australian
