999
См., к примеру: Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains, Article 21 «Miscellaneous rules applicable to certain offshore activities». URL: www.gov.uk/government/uploads/system/uploads/attachment_data/file/281378/8801.pdf; Конвенция от 26 марта 1996 г. между РФ и Королевством Норвегия об избежании двойного налогообложения и предотвращении уклонения от уплаты налогов в отношении налогов на доходы и капитал – положения протокола «Офшорная деятельность». URL: www.nalog.ru/html/docs/conv/Norway.pdf.
1000
Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 539.
1001
A. Mehta. Permanent Establishment in international taxation. Taxmann, 2012. P. 444.
1002
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 41.1., P. 111–112.
1003
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Art. 5. § 1., P. 26.
1004
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 2., P. 94.
1005
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.
1006
Коннов О. Ю. Понятие постоянного представительства в налоговом праве: дис… канд. юр. наук. М., 2001. С. 25.
1007
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 4–4.6. P. 95–96.
1008
Ibid. Art. 5. § 4.1, P. 95.
1009
Ibid. Art. 5. § 4.1, P. 95.
1010
Ibid. Art. 5. § 4, P.95.
1011
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. 36.
1012
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 8, P. 98–99.
1013
Interpretation and application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention (12 October 2011 to 10 February 2012). OECD Public Discussion Draft. URL: www.oecd.org/dataoecd/23/7/48836726.pdf.
1014
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 42.7—42.9, P. 113–114.
1015
Ibid. § 9.1., P. 99.
1016
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 20., P. 103.
1017
Bundesfinanzhof № IIR 12/92, 30.10.1996. URL: http://home.germany.net/101-274850/pipeline.html.
1018
TfS 1987.50 LSR.
1019
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014. OECD Publishing, Paris. Commentary to art. 5. § 8. P. 98–99.
1020
Ibid. § 5.2. P. 96–97.
1021
Amadeus Global Travel Distribution S.A. v. DCIT. URL: itatonline.org/archives/amadeus-global-travel-vs-dcit-itat-delhi.
1022
Galileo International Inc. v. DCIT (2007) TIOL 447 ITAT (Del). URL: https://indiankanoon.org/doc/56225/.
1023
VwGF 21 May 1997, 96/14/0084. URL: www.ris.bka.at.
1024
Administrative Appeals Tribunal (Australia) Case U 162 dated 5 August 1987 (87 ATC 942).
1025
Golf in Dubai LLC, In Re (2008) 174 Taxmann 480 (AAR – New Delhi).
1026
BFH-Urteil vom 3.2.1993 (I R 80–81/91) BStBl. 1993 II S. 462. URL: www.jurion.de/Urteile/BFH/1993-02-03/I-R-80_91, www.jurion.de/Urteile/BFH/1993-02-03/I-R-81_91.
1027
Joseph Fowler v. MNR (2012) 18 taxmann.com 209 (TC–Canada).
1028
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 4–4.2. P. 95.
1029
Interpretation and application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention (12 October 2011 to 10 February 2012). OECD Public Discussion Draft. URL: www.oecd.org/dataoecd/23/7/48836726.pdf.
1030
Revised Proposals Concerning The Interpretation and Application of Article 5 (Permanent Establishment) of the Model Tax Convention (19 October 2012 to 31 January 2013). OECD.
1031
Ibid. P. 5.
1032
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 4.2–4.5. P. 95–96.
1033
Ibid. § 5.5. Данный параграф был включен в текст Комментария к МК ОЭСР в 2010 г. вслед за выпуском специального отчета ОЭСР, посвященного налогообложению в телекоммуникационном секторе: Tax treaty issues related to common telecommunication transactions. OECD Public Discussion Draft. URL: www.oecd.org/tax/taxtreaties/44148625.pdf.
1034
Revised Proposals Concerning The Interpretation and Application of Article 5 (Permanent Establishment) of the Model Tax Convention (19 October 2012 to 31 January 2013). OECD. § 4.8. P. 10.
1035
Court of Appeal of Ghent, 20 October 2009 / Jean Schaffner. How fixed is a permanent establishment? Wolters Kluwer, 2013. P. 123.
1036
Revised Proposals Concerning The Interpretation and Application of Article 5 (Permanent Establishment) of the Model Tax Convention (19 October 2012 to 31 January 2013). OECD. § 4.8. P. 10.
1037
Sunbeam Corporation (Canada) Ltd. v. Minister of National Revenue (2012) 18 Taxmann 213 (SC–Canada).
1038
Knights of Columbus v. Her Majesty the Queen (2012) 18 Taxmann 211 (TC–Canada).
1039
American Income Life Insurance v. Her Majesty the Queen.
1040
Her Majesty The Queen v. William Dudney (2012) 18 taxmann.com 208 (FC–Canada).
1041
Toronto Blue Jays Baseball Club v. The Minister of Finance (2012) 18 taxmann.com 206 (CA-Ontario).
1042
Syntax Ltd. v. Sous-Ministre du revenue du Quebec (1981) R.D.F.Q.1.
1043
Western Union Financial Services Inc. v. ADIT (2007) 104 ITD 34 (Delhi).
1044
Finanzgericht Rheinland-Pfalz 4. Senat | 4 K 2608/95, 24.04.1998. URL: www.juris.de/jportal/prev/STRE987116170.
1045
Finanzgeright Nürnberg – 2.12.98 – III 84/96.
1046
BFH, Urteil vom 4. 6. 2008 – I R 30/07; FG Köln. URL: http://lexetius.com/2008,2312.
1047
Ericsson Radio Systems A.B. v. DCIT (2005) 95 ITD 269 (Delhi) (SB).
1048
Motorola Inc. V. DDIT (2005) 95 ITD 269 (Delhi) (SB).
1049
Mehta A. Permanent Establishment in international taxation. Taxmann, 2012. P. 122.
1050
Ministry of National Revenue v. Tara Exploration and Development Company Limited (2012) 18 Taxmann.com 215 (SC–Canada).
1051
Elizabeth Herbert v. CIR (2012) 18 taxmann.com 210 (TC – USA).
1052
Inez de Amodio v. CIR (2012) 18 taxmann.com 205 (TC – US).
1053
DDIT (International Taxation) v. Dharti Dredging & Infrastructure Ltd. (2011) 44 SOT 586 (Hyd.).
1054
Nederlandsche Overzee Baggermaschappii B.V. v. DDIT (2010).
1055
DDIT v. Perfetti SPA (2008) 19 SOT 433 (Delhi).
1056
FG Baden-Württemberg, Entscheidung vom 11. Mai 1992 – 3 K 309/91.
1057
F. E. Koch. Double Taxation Conventions. London: Stevens & Sons, 1947. Vol. I. P. 51. Quoting Mitchell B. Caroll before the sub-committee of the committee of U. S. Senate Foreign Relations.
1058
Commissioner v. Visakhapatnam Port Trust 1983 144 ITR 146 AP.
1059
OECD Model Tax
