765
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 22.
766
Eric C. C. M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006. P. 433.
767
Данное дело также описано здесь: Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 107–108.
768
USA IRC. § 861(a)(4).
769
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006. P. 42.
770
Пункт 3 ст. 12 МК ООН. URL: www.un.org/esa/ffd/tax/unmodel.htm.
771
См., например, соответствующие положения Кодекса внутренних доходов США: 54USA IRC § 865(d)(1)(B). Точно так же и платежи роялти могут частично включать компоненты, касающиеся и использования, и продажи, как это предусмотрено в законодательстве о налоге на прибыль в Японии: JPN Corp TL § 138(7).
772
Например, почти все налоговые соглашения Бразилии (кроме очень давнего соглашения с Японией) приравнивают технические платежи к роялти в текстах протоколов к заключенным соглашениям; а в некоторых соглашениях и протоколах Малайзии, Индии и некоторых африканских стран содержится отдельная статья о платежах за технические услуги.
773
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 5. § 8.2. P. 222.
774
Sonata Software Ltd. v. ITO (International Taxation) (2006) 6 SOT 700 Bang. URL: www.indiankanoon.org/doc/1823622.
775
Tata Consultancy Services v. State Of Andhra Pradesh (2004). URL: indiankanoon.org/doc/428977.
776
Novel Inc. v. The Deputy Director of Income-tax (2010) ITA № 4368/Mum/2010. URL: www.indiankanoon.org/doc/187368127.
777
CIT v. Samsung Electronics Co Ltd and others ([2005) ITA № 2808/2005. URL: https://indiankanoon.org/doc/1637612/.
778
В ст. 17 МК ООН (UN MC (2011), art. 17.2) используется тот же принцип, что и в МК ОЭСР (ст. 17): «Когда доход от личных услуг, оказываемых артистом или спортсменом в своем качестве, зачисляется не лично такому артисту или спортсмену, а иному лицу, то такой доход может, невзирая на положения ст. 7, 14 и 15, облагаться налогом в договаривающемся государстве, в котором происходит деятельность артиста или спортсмена».
779
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 29.
780
МК ОЭСР (ст. 21) оставляет право на налогообложение доходов, не перечисленных ранее в соглашении, только за страной резидентства, кроме доходов, относимых к постоянному представительству такого резидента в другой стране. Подробнее см.: OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 21. P. 35: «1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply».
781
Отличие подхода МК ООН от подхода МК ОЭСР, описанного в предыдущей сноске, состоит в том, что в ст. 21 МК ООН был добавлен новый параграф 3, позволяющий стране-источнику осуществить налоговые права безотносительно предыдущих положений. Подробнее см.: UN MC (2011). Art. 21: «3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may also be taxed in that other State».
782
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42.1—41.10.
783
Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 20.
784
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42.22.
785
Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 21.
786
Model Convention for the Avoidance of Double Taxation between Member Countries and Other Countries outside the Andean Subregion (Andean Model).
787
Agreement among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment. The Caribbean Community and Common Market (CARICOM) was established in 1973 by the Treaty of Chaguaramas which came into effect on 1 August 1973.
788
Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 25.
789
Ibid. P. 27.
790
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 12. § 11.1—11.5.
791
Ibid. § 11.6.
792
Convention Between the Government of the United States of America and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (12 Sept. 1989). URL: www.irs.gov/pub/irs-trty/india.pdf.
793
Agreement Between the Government of Malaysia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (9 May 2012). URL: taxguru.in/income-tax/indiamalaysia-treaty-recognizes-branch-arm-foreign-ho-tax-dividend-reduced-5.html.
794
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
795
Consolidated Versions of the Treaty on European Union and The Treaty on the Functioning of the European Union (2012/C 326/01).
796
The Treaty on the Functioning of the European Union (2012/C 326/01).
797
Case C-170/05 Denkavit International BV, Denkavit France SARL v. Ministre de l’Economie, des Finances et de l’Industrie (2006) ECR I-11949 (ECJ).
798
Case C-379/05 Amurta S.G.P.S. v. Inspecteur van de Belastingdienst (2007) ECR I-9569 (ECJ).
799
Case
