942
Shannon H. US Income Tax Treaties, Reference to Domestic Law for the Meaning of Undefined Terms. Intertax, 1989. P. 157.
943
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. Part I and II. P. 100.
944
OECD Model Tax Convention (2000). Commentary to Art. 23. § 32.1—32.7.
945
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Article 3, m.no 61–74.
946
Leonhardt Andra and Partner GmbH v. CIT (2000). URL: https://indiankanoon.org/doc/850000/.
947
Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 27.
948
OECD, Fiscal Committee. Minutes of the 21st Session held in Paris on Tuesday 28th, Wednesday 29th, Thursday 30th September, and Friday 1st October, 1965, FC/M(65)3. Paris, 22nd October 1965. P. 3 («General Remarks»).
949
OECD Model Tax Convention on Income and on Capital: Condensed Version. OECD Publishing, Paris, 2014. Commentary to Art. 3. § 12. P. 83.
950
Frank Engelen. Interpretation of Tax Treaties under international law. IBFD, Doctoral Series. Academic Council. 2004. P. 482.
951
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. P. 50.
952
John Avery Jones, The One True Meaning of a Tax Treaty. IBFD Bulletin, June 2001. P. 220–224.
953
Шепенко Р. А. Международные налоговые правила. Ч. 1. М.: Юрлитинформ, 2012. С. 126.
954
M. Lang. Doppelbesteuerungsabkommen und innerstaatliches Recht. Vienna: Orac, 1992. P. 105.
955
Письмо Минфина России от 06.12.2002 г. № 04-06-05/1/35. URL: http://taxpravo.ru/novosti/statya-55832-tolkovanie_termina_laquopryamoe_vlojenieraquo_v_soglashenii_s_kiprom_.
956
Memorandum of Understanding, May 15, 1989. U.S. – India Tax Treaty Memorandum of Understanding Concerning Fees For Included Services In Article 12. URL: www.irs.gov/pub/irs-trty/india.pdf.
957
OECD Model Tax Convention on Income and on Capital: Condensed Version. OECD Publishing, Paris, 2014. Art. 3. Par. 1 (a, b). P. 25.
958
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 209. Note 60a.
959
OECD Model Tax Convention on Income and on Capital: Condensed Version. OECD Publishing, Paris, 2014. Art. 3. § 2. P. 25.
960
Ibid. Commentary to art. 23. § 32.3. P. 331.
961
Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 60.
962
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. P. 52.
963
Boulez v. Commissioner 83 T.C. 584 (1984). URL: https://casetext.com/case/boulez-v-commissioner-of-internal-revenue-1.
964
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006.
965
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 208.
966
Bruno Beernaerts, Luc Gerondal, Robbert Frassino. Multi-jurisdictional tax planning across the Netherlands and Luxembourg. Tax Planning International Review; BNA. Issue 7. 2011. P. 3.
967
Архив Налогового бюллетеня International Tax Alert (Ernst & Young). URL: www.ey.com/RU/ru/Services/Tax/Tax_International-Tax-Alert-archive.
968
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 208.
969
Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986. P. 62.
970
Brian J. Arnold, Tax Treaty News, IBFD Bulletin for International Taxation, January 2009.
971
OECD Model Tax Convention on Income and on Capital: Condensed Version. OECD Publishing, Paris, 2014. Commentary to Art. 3. § 12. P. 83–84.
972
Commissioner Of Income Tax v. Visakhapatnam Port Trust (1983). URL: www.indiankanoon.org/doc/865397.
973
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. 24.
974
Canadian Pacific Ltd. v. The Queen, 76 DTC 6120, at 6135.
975
CIR v. United Dominican Trust, 197331 NZTC 61-028.
976
Taisei Fire and Marine Insurance Co. Ltd. v. Commissioner, 104 TC 535 (1995).
977
Fothergill v. Monarch Airlines Ltd (1981) AC 251.
978
Memec Plc v. Inland Revenue Commissioner (1998) EWCA Civ 941, 1 ITL Rep 3. URL: judgmental.org.uk/judgments/EWCA-Civ/1998/[1998_EWCA_Civ_941.html.
979
The Queen v. Inland Revenue Commissioners, ex parte Commerzbank AG, European Court Reports (1993), Case C-330/91, Page I-04017. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:61991CJ0330:EN: HTML.
980
Commissioners of Inland Revenue v. Commerzbank AG (1990) 63 TC 218. URL: www.swarb.co.uk/lisc/TaxMn19901990.php.
981
James Buchanan & Company Ltd. v. Babco Forwarding and Shipping (UK) Ltd. (1976) EWCA Civ 9. URL: www.judgmental.org.uk/judgments/EWCA-Civ/1976/[1976_EWCA_Civ_9.html.
982
Часть 3 ст. 5 Федерального закона от 15 июля 1995 г. № 101-ФЗ «О международных договорах Российской Федерации».
983
Постановление Президиума ВАС РФ от 15.11.2011 г. № 8654/11.
984
Постановление Конституционного суда РФ от 25.06.2015 г. № 16-П «По делу о проверке конституционности пункта 2 статьи 207 и статьи 216 Налогового кодекса Российской Федерации в связи с жалобой гражданина Республики Беларусь С. П. Лярского».
985
Брук Б. Я. Правила недостаточной капитализации: закрепление пройденного или новые тенденции в правоприменении? // Налоговед. 2011. № 10. URL: www.arbitr.ru/press-centr/smi/39458.html.
986
Brian Arnold. Threshold requirements for taxing business profits under tax treaties. Bulletin for International Fiscal Documentation. 2003. № 10. P. 476.
987
Brian Arnold, Jacqes Sasseville, Eric Zolt. Summary of proceedings of an invitational seminar on the taxation of business profits under tax treaties // Bulletin for International Fiscal Documentation. 2003. № 5.
988
Brian Arnold. Threshold requirements for taxing business profits under tax treaties. Bulletin for International Fiscal Documentation. 2003. № 10. P. 477. Footnote 7.
989
US Internal Revenue Code. Sec. 864(b).
990
Income Tax Assessment Act 1997. Sec. 6–5.
991
Викулов К. Е. Правила налогообложения иностранных организаций, действующих через постоянное представительство: опыт ОЭСР и правовое регулирование в России: дис… канд. юр. наук. М.: МГИМО, 2011. С. 74. См. также: Кашин В. А. Налоговые соглашения России. Международное налоговое планирование для предприятий. М.: Финансы; ЮНИТИ, 1998. С. 188.
992
Налоговое право: учебник / отв. ред. и рук. авт. коллектива С. Г. Пепеляев. М.: Юристъ, 2005. С. 366.
993
Викулов К. Е. Правила налогообложения иностранных организаций, действующих через постоянное представительство: опыт ОЭСР и правовое регулирование в России: дис… канд. юр. наук. М.: МГИМО, 2011. С. 75.
994
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 1.
995
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 305.
996
Huston J., Willams L. Permanent Establishment: A Planning Primer. Denver, Boston: Kluwer Law and Taxation Publishers. 1993. P. 1.
997
Викулов К. Е. Правила налогообложения иностранных организаций, действующих через постоянное представительство: опыт ОЭСР и правовое регулирование в России: дис… канд. юр. наук. М.: МГИМО, 2011. С. 30.
998
Jean
