883
TR 2001/13. Australian Taxation Office. Taxation Ruling. Income tax: Interpreting Australia’s Double Tax Agreements.
884
Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 41. URL: http://scholarship.law.berkeley.edu/bjil/vol4/iss1/1/.
885
Ibid. P. 42.
886
Klaus Vogel, The influence of the OECD Commentaries on Treaty Interpretation. 54 IBFD Bulletin. 12, 2000. P. 612–616.
887
Frank Engelen. Interpretation of Tax Treaties under international law. IBFD, Doctoral Series. Academic Council. 2004. P. 445.
888
Лукашук И. И. Современное право международных договоров. Т. 2. М.: Волтерс Клувер, 2006. C. 94.
889
Каламкарян Р. А. Эстоппель в международном публичном праве: монография. М.: Наука, 2001. C. 8.
890
Georgia v. South Carolina-497 U.S. 376 (1990).
891
Case Concerning the Temple of Preah Vihear (Cambodia v. Thailand), Merits (1962), I.C.J. Rep. 6; Note, 56 Am. J. INT’L L. 1033 (1962); Note, 11 INT’ & COMP. L.Q. 1183 (1962). URL: www.icj-cij.org/docket/index.php?sum=284&p1=3&p2=3&case=45&p3=5.
892
PCIJ. 1993 Series A/B № 53. P. 70. URL: www.icj-cij.org/pcij/serie_AB/AB_53/01_Groenland_Oriental_Arret.pdf.
893
Frank Engelen. Interpretation of Tax Treaties under international law. IBFD, Doctoral Series. Academic Council. 2004. P. 136.
894
E. van der Bruggen. «Good Faith» in the Application and Interpretation of Double Tax Conventions. BTR. № 1, 2003. P. 43.
895
John Avery Jones et al. The Interpretation of tax treaties with particular reference to Art. 3(2) of the OECD Model Convention. British Tax Review, 1984. P. 93.
896
Michael Lang. Later Commentaries to OECD Model Convention Not to Affect the Interpretation of Previously Concluded Tax Treaties. Intertax. Vol. 25. Issue 1. 1997.
897
Klaus Vogel. The Influence of the OECD Model Commentaries on Treaty Interpretation. IBFD Bulletin, December 2000. P. 615; Martin M. J. Ellis. The Influence of the OECD Commentaries on Treaty Interpretation – Response to Prof. Dr. Klaus Vogel. IBFD Bulletin, December 2000. P. 617.
898
Klaus Vogel. The Influence of the OECD Model Commentaries on Treaty Interpretation. IBFD Bulletin, December 2000. P. 612.
899
Philip Baker. Double Taxation Conventions and International Tax Law (2d ed.). London: Sweet & Maxwell, 1994. P. 28–31.
900
Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 11. URL: www.imf.org/external/pubs/nft/1998/tlaw/eng/ch18.pdf.
901
Протокол от 7 июня 2004 г. к Соглашению от 7 июня 2004 г. между Правительством Российской Федерации и Правительством Мексиканских Соединенных Штатов об избежании двойного налогообложения в отношении налогов на доходы. Пункт 8. URL: www.nalog.ru/html/docs/conv/Mexico.pdf.
902
Prévost Car Inc. v. Canada 2009 FCA 57 (2010) 2 F.C.R. 65.
903
Taisei Fire and Marine Insurance Co., Ltd et al v. Commissioner (1995) 104 TC 535.
904
R. v. Melford Developments Inc. (1982) 2 S.C.R. 504.
905
Stephen R. Richardson, James W. Welkoff. The Interpretation of Tax Conventions in Canada. Canadian Tax Journal. 1995. Vol. 43. № 5. P. 1769.
906
The Income Tax Conventions Interpretation Act (R.S.C., 1985, c. I-4). URL: http://laws-lois.justice.gc.ca/PDF/I-4.pdf.
907
Prévost Car Inc. v. Canada 2009 FCA 57 (2010) 2 F.C.R. 65.
908
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Introduction. § 33–34. P. 15.
909
Ibid. § 35–36. P. 15–16.
910
Philip Baker. Double Taxation Conventions. 3rd Edition. 2001. § E-1—E-35.
911
IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 148.
912
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Art. 3. § 1b.
913
Burghardt v. Commissioner (1983) в США и Ducking v. Gollan (1965) в Великобритании.
914
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 124–126.
915
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. P. 50–52.
916
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 37.
917
Подробнее об эстоппеле см.: Эстоппель // Dic.Academic.Ru. URL: http://dic.academic.ru/dic.nsf/fin_enc/19574.
918
Smallwood v. RCC (2008) 10 ITLR 574 (SC). § 99.
919
The Commissioners for Her Majesty’s Revenue & Customs v. FCE Bank Plc (2011) UKUT 420 (TCC). URL: www.internationaltaxreview.com/pdfs/HMRC_v_FCE_Bank_Plc.pdf; FCE Bank Plc v Revenue and Customs Commissioners (2012) EWCA Civ 1290. URL: www.pumptax.com/wp-content/uploads/old/documents/FCE171012.pdf.
920
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Introduction. § 29. P. 14.
921
Sun Life Assurance Co of Canada v. Pearson (H M Inspector of Taxes) (1986). URL: www.lawgazette.co.uk/news/sun-life-assurance-co-canada-v-pearson-inspector-taxes.
922
NEC Semi-Conductors Ltd. and others v. Inland Revenue Commissioners (2003) EWHC 2813 (Ch). URL: http://lexisweb.co.uk/cases/2003/november/nec-semi-conductors-ltd-and-others-v-inland-revenue-commissioners.
923
Boake Allen Limited and others (Appellants) v. Her Majesty’s Revenue and Customs (Respondents) (2007) UKHL 25. URL: www.publications.parliament.uk/pa/ld200607/ldjudgmt/jd070523/boake.pdf.
924
UBS AG v. Revenue And Customs (2010) UKFTT 366 (TC). URL: www.bailii.org/uk/cases/UKFTT/TC/2010/TC00648.html.
925
Smallwood and Smallwood, Trustees of the Trevor Smallwood Trust v. Commissioners for Revenue and Customs (2008) UKSPC SPC0069. URL: db1.spiderline.com/exec/search?q=smallwood&a=100053.
926
Sun Life Assurance Co of Canada v. Pearson (1984) STC 461. P. 510–511.
927
Fothergill v. Monarch Airlines Ltd (1981) AC 251 (HL). P. 287.
928
Варшавская конвенция 1929 г. для унификации некоторых правил, касающихся международных воздушных перевозок (в ред. изменений, внесенных Гаагским протоколом от 28 сентября 1955 г.).
929
Her Majesty The Queen v. Crown Forest Industries Limited (1995) 2 S.C.R. 802. URL: scc.lexum.org/decisia-scc-csc/scc-csc/scc-csc/en/item/1271/index.do.
930
United States of America, v.A. L. Burbank & CO., Ltd., and Bank of Tokyo, Ltd., and Westward Shipping, Ltd. (1975) 75-2 USTC P 9795. URL: bulk.resource.org/courts.gov/c/F2/525/525.F2d.9.16.68.74-2342.74-2470.74-2359.html.
931
Cudd Pressure Control Inc. v. The Queen (1999) 98 DTC 6630 (FCA). URL: decisions.fca-caf.gc.ca/en/1998/a-369-95_6778/a-369-95.html.
932
CIR v. JFP Energy Inc. (1990) 14 TRNZ 617.
933
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006.
934
BNB 1992/379 Hoge Raad, 2 September 1992.
935
History of Tax Treaties Database. URL: www.taxtreatieshistory.org.
936
Раздел сайта ОЭСР, посвященный налоговым соглашениям. URL: www.oecd.org/tax/treaties.
937
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. P. 15.
938
Danish Administrative Tax Court, Case № 1985-5-173, decision of 22 May 1985; Fothergill v. Monarch Airlines (1981) AC 251.
939
US Supreme Court, Zicherman v. Korean Air Lines Co., 516 U.S. (1996). P. 226.
940
Estate of Burghardt v. Commrs. (1983) (US); IRC v. Exxon Corp. (1982) (UK); Union Texas Petroleum Corp. v. Critchley (1988) (UK); The Queen v. Melford Developments Inc. (1982) (Canada).
941
OECD Model Tax Convention on Income and on
