837
Подробнее см.: Официальное опубликование нормативных правовых актов / Н. Я. Соколов, К. С. Кармадонов. М.: Проспект, 2013.
838
Ссылка на Меморандум от 10.08.2001 о применении некоторых положений соглашения с Кипром: Девятый арбитражный апелляционный суд. Постановление от 22 июня 2011 г. № 09АП-14151/2011-АК; ссылка на Письмо Минфина РФ от 19.06.2002 г. № 23-2-12/10-839: Федеральный арбитражный суд Московского округа от 20 мая 2003 г., дело № КА-А41/2940-03; ссылка на письмо Министерства РФ по налогам и сборам от 6 февраля 2004 года № 23-1-10/9-419: например, Конституционный суд Российской Федерации, Определение от 24 марта 2015 г. № 695-О «Об отказе в принятии к рассмотрению жалобы открытого акционерного общества „Гурово-Бетон“ на нарушение конституционных прав и свобод пунктами 2, 3 и 4 статьи 269 НК РФ»; Девятый арбитражный апелляционный суд. Постановление от 28 августа 2012 г. № 09АП-26461/2012.
839
Frank Engelen. Interpretation of Tax Treaties under international law. IBFD, Doctoral Series. Academic Council. 2004. P. 431–432.
840
Yearbook of International Law Commission 1966. Vol. II. P. 221. URL: http://legal.un.org/ilc/publications/yearbooks/english/ilc_1966_v2.pdf.
841
Frank Engelen. Interpretation of Tax Treaties under international law. IBFD, Doctoral Series. Academic Council. 2004. P. 434.
842
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 37. § 69.
843
Burghardt vs. Commissioner 80 Tax Court 705 (1983).
844
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 37. § 69a.
845
Crown Forest Industries Ltd. v. Canada (1995) 2 S.C.R. 802. URL: scc.lexum.org/en/1995/1995scr2-802/1995scr2-802.html.
846
Gladden Estate v. The Queen (1985) 1 CTC 163 (FCTD). P. 166–167.
847
Commissioners of Taxation v. Lamesa Holdings BV (1997) 785 FCA. URL: www.austlii.edu.au/cgi-bin/sinodisp/au/cases/cth/FCA/1997/785.html?&nocontext=1.
848
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Introduction. § 7. P. 8.
849
OECD Model Double Taxation Convention on Income and Capital (1977). Introduction. P. 5.
850
Philip Baker. Double Taxation Conventions and International Tax Law (2d ed.). London: Sweet & Maxwell, 1994. Р. 5. § С-28.
851
Maximov v. United States, 373 US 49 (1963).
852
Thiel v. Federal Commissioner of Taxation (1990) 171 CLR 338. URL: http://policy.mofcom.gov.cn/enservice/fcaseEN!fetch.action?id=CDFE5206-DEEE-48F7-9742-A14D85D29773.
853
Christopher McGimpsey and Michael McGimpsey Plaintiffs v. Ireland, An Taoiseach and Others Defendants (S.C. № 314, 1988).
854
Fothergill v Monarch Airlines Ltd – House Of Lords (1981) AC 251. URL: www.jus.uio.no/lm/england.fothergill.v.monarch.airlines.hl.1980.
855
Аналогичная аргументация содержится также в постановлениях Melford Development v. R (1982) (Canada); CIR v. JFP Energy Inc. (1990) (New Zealand); IRC v. Commerzbank AG (1990) (United Kingdom); FTC v. Lamesa Holdings BV (1997) (Australia); Chong v. FCT (2000) (Australia).
856
James Buchanan & Co Ltd v. Babco Forwarding & Shipping (UK) Ltd (1977); StagLine Ltd. v. Foscolo Mango & Co Ltd. (1932) AC 328. P. 350.
857
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 164–165.
858
A. Holding ApS. § 3.4.2–3.4.3. Federal Tribunal, 28 November 2005; A. Holding ApS, 2A.239/2005, ITLR 8 (2006). P. 536–562.
859
Administrative Court, 26 July 2000, N. AG, 97/14/0070; ITLR 2 (2000). P. 884–901.
860
Administrative Court, 9 December 2004. IFSC Dublin Docks. 2002/14/0074.
861
Crown Forest Industries Ltd. v. Canada (1995) 2 S.C.R. 802.
862
Brandstetter Patricia. The Substantive Scope of Double Tax Treaties – a Study of Article 2 of the OECD Model Conventions. Doctoral thesis, WU Vienna University of Economics and Business. URL: http://epub.wu.ac.at/2019/1/Brandstetter.pdf.
863
Lord McNair. The Law of Treaties. Oxford: Clarendon Press, 1961. Chapter XXXIII. P. 411–423.
864
IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 451.
865
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006.
866
Convention between the Republic of Hungary and the Republic of Kazakhstan for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital (effective of 1 January 1997); Convention between the Kingdom of the Netherlands and the Republic of Poland for the Avoidance of Double Taxation and the Prevention Of Fiscal Evasion with Respect to Taxes on Income (effective of 1 January 2004).
867
Agreement between the Kingdom of the Netherlands and the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (effective of 1 January 1989).
868
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 166–167.
869
New Chair of the OECD's Committee on Fiscal Affairs. URL: www.oecd.org/ctp/newchairoftheoecdscommitteeonfiscalaffairs.htm.
870
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006.
871
Постановление Правительства РФ от 24 февраля 2010 г. № 84.
872
Recommendation of the OECD Council Concerning The Model Tax Convention On Income and On Capital (Adopted by the Council on 23 October 1997). Annex.
873
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Introduction. § 3. P. 7.
874
Ibid. § 29. P. 14.
875
Frank Engelen. Interpretation of Tax Treaties under international law. IBFD, Doctoral Series. Academic Council. 2004. P. 439.
876
Philip Baker. Double Taxation Conventions and International Tax Law (2d ed.). London: Sweet & Maxwell, 1994. P. 13–14.
877
Kees van Raad. Interpretatie van belastingsverdragen. 47 MBB 2/3, 1978. P. 49–56.
878
Kees van Raad. Het nationale recht bij de uitlegging van belastingverdragen, in. J.F.M. Giele et al. (ed). Van wet naar recht, opstellen aangebogen aan Prof. Mr. J.P. Scheltens. Deventer: Kluwer, 1984. P. 162.
879
Kees van Raad. Interpretation and Application of Tax Treaties by Tax Courts. 36 European Taxation, 1996. P. 4.
880
John Avery Jones et al. The Interpretation of tax treaties with particular reference to Art. 3(2) of the OECD Model Convention. Part I and II. British Tax Review, 1984.
881
Michael Lang. The Application of the OECD Model Tax Convention to Partnerships. Kluwer Law International, 2000. Р. 20–28.
882
Convention Between The United States Of America And The Republic Of Austria
