1060
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. § 6.1. P. 14.
1061
Ibid.
1062
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to Art. 5. § 6. P. 97–98.
1063
Ibid.
1064
Ibid.
1065
Ibid.
1066
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. P. 17.
1067
Ibid. P. 98.
1068
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.
1069
Rev. Ruling 67-321 (1967-39 I.R.B. 23). URL: www.charitableplanning.com/document/681495.
1070
Case 5 17.08.1965, Taxation Board of Review (New Zealand), 3 NZTBR 49.
1071
VwGF 21 May 1997, 96/14/0084. URL: www.ris.bka.at.
1072
08.06.2004, HR-2004-01003-A (sak nr. 2003/1311). URL: www.domstol.no/no/Enkelt-domstol/-Norges-Hoyesterett/Avgjorelser/Avgjorelser-2004/Sporsmal-om-fast-driftssted-etter-skatteavtale-basert-pa-OECDs-monsteravtale.
1073
Furgo Engineering v. ACIT (2008) 26 SOT 78 (Delhi).
1074
Rechtbank van Eerste Aanleg Gent. Case № G1 08/0446 dated 15 May 2008.
1075
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 10. P. 99—100.
1076
Ibid.
1077
Mehta А. Permanent Establishment in international taxation. Taxmann, 2012. P. 48.
1078
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42.6. P. 113.
1079
Schleswig-Holsteinisches Finanzgericht, Urteil vom 06.09.2001, II 1224/97 (JurPC Web-Dok. 272/2002 – DOI 10.7328/jurpcb/20021710251).
1080
Raffaele Russo, Edoardo Pedrazzini. Permanent Establishments under Italian Tax Law: An Overview. IBFD, European Taxation 08/09, 2007. P. 393.
1081
Ibid. § 12.
1082
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. § 59. P. 22.
1083
Reichsfinanzhof, Judgment of 16.6.1931 IA – 462/30, RStsBl 1931, 848; Cit. in Joachim Englisch. Chapter 16: Germany. Residence of Companies under Tax Treaties and EC Law. Ed. by Prof. Gugliemo Maisto. IBFD. Amsterdam, 2009. P. 486–487.
1084
OECD (2014). Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5. § 13. Р. 98.
1085
Ibid. Р. 104.
1086
RHF RStBl. 67, 70 (1937); RStBl. 788 (1939): Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 296. § 49.
1087
Hoge Raad, Rolno. 17 776, BNB 1976/33: DTC Netherlands – Germany: Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 296. § 49.
1088
Hoge Raad, Rolno. 29 938, BNB 1989/142; см. также аналогичное дело Hof Amsterdam, Rolno. 2259/87, BNB 1991/256: Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 296. § 49.
1089
Ibid. § 50.
1090
Counceil d’Etat, req. n. 44.902, 37 Dr. Fisc. Comm. 2192 (1985): DTC France – Algeria.
1091
Hof’s – Gravenhage, Rolno. 101/82 M II, BNB 1948/279: DTC Netherlands – Switzerland.
1092
BFH BStBl. II 148 (1994): Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 296. § 50.
1093
RFH RStBl. 804, 805 (1936); RStBl. 949 (1938): Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 296. § 50.
1094
Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 117.
1095
Ibid.
1096
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42. P. 112.
1097
Philip Morris Case (Italy) – Supreme Court Decision № 7682, 25 May 2002.
1098
General Report. IFA Cahiers. 2009.
1099
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 17. P. 101–102.
1100
Пункт 4 ст. 308 НК РФ.
1101
Постановление ФАС Волго-Вятского округа от 22.10.2008 г. по делу № А82-6882/2007-27.
1102
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 19. P. 102.
1103
Ibid.
1104
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. § 67. P. 26.
1105
General Report. IFA Cahiers. 2009.
1106
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. § 44. P. 18.
1107
Ariane Pickering. General Report. IFA Cahiers. Volume 97A. Enterprise Services. 2012. P. 38–39.
1108
The Tax Treaty Treatment of Services: Proposed Commentary Changes. Public discussion draft, 8 December 2006. § 42.11. URL: www.oecd.org/ctp/discussiondrafts.htm (эти же положения были перенесены из вышеуказанного отчета в Комментарий к ст. 5 МК ОЭСР 2010 г.: § 42.11).
1109
Pijl H. The OECD service permanent establishment alternative. European Taxation. 2008. № 9. P. 472.
1110
United Nations Model Double Taxation Convention between Developed and Developing Countries (2011 Update), Commentary on Art. 5(3). URL: www.un.org/esa/ffd/tax/unmodel.htm.
1111
United Nations Model Double Taxation Convention. Commentary on Art. 5. § 12.
1112
India’s position on § 42.31 of the OECD Commentary on Art. 5 of the OECD Model. OECD Model Tax Convention. Condensed Version (2010). Positions on the Commentary. § 39. P. 439.
1113
Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. Section 1.3. Ref. 56. P. 39.
1114
Pijl H. The OECD service permanent establishment alternative. European Taxation. 2008. № 9. P. 472.
1115
Radhakishan Rawal. Taxation of Cross-Border Services. CCH. Wolters Kluwer (India) Pvt Ltd. 2012. P. 680–681.
1116
Clifford Chance v. DCIT (2002) 82 ITD 106 (Mumbai).
1117
Maharashtra State Electricity v. DCIT (2004) 90 ITD 793.
1118
Worley Parsons Services Pty Ltd. v. DIT [2009 (AAR № 748). URL: http://aarrulings.in/it-rulings/uploads/pdf/1250753293_748-.pdf.
1119
AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) (2015) ZATC 2. URL: www.saflii.org/za/cases/ZATC/2015/2.html.
1120
Linklaters LLP v. Income Tax Officer-International Taxation, Ward 1(1)(2), Mumbai ITA № 4896/Mum/03, 5085/Mum/03. URL: itatonline.org/archives/wp-content/files/Linklaters_PE_force_attraction.pdf.
1121
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 42.23. P. 117–118. «Несмотря на положения пп. 1, 2 и 3, в случаях когда предприятие договаривающегося государства оказывает услуги в другом договаривающемся государстве а) через физическое лицо, находящееся в том, другом государстве в течение периода или периодов, в совокупности составляющих 183 дня в 12-месячном периоде, и если более 50 % от валового дохода, относимого к активной деятельности предприятия в течение этого периода или периодов, извлекается от оказания услуг в том другом государстве через это
