1177
Более подробно на тему судебного решения Philip Morris в Италии: R. Russo and E. Pedrazzini. Permanent Establishments under Italian Tax Law: An Overview. European Taxation. 2009. № 8/9. P. 389; C. Romano and R. Russo. Italian Tax Consequences of Permanent Establishments. Bulletin for International Taxation. 2010. № 8/9. P. 456; M. Gazzo. Permanent Establishment through Related Corporations: New Case Law in Italy and its Impact on Multinational Flows. Bulletin for International Fiscal Documentation 2003. № 6. P. 257; L. Favi. Italy, in Sasseville and Skaar, supra note 17. P. 393; C. Innamorato. The Concept of a Permanent Establishment within a Group of Multinational Enterprises. European Taxation. 2008. № 2. P. 81.
1178
Tribunal Supremo. Sala de lo Contencioso, STS 201/2012. 1626/2008. URL: www.poderjudicial.es/search/documento/TS/6256232/tributario/20120203.
1179
«34. Where the requirements set out in paragraph 5 are met, a permanent establishment of the enterprise exists to the extent that the person acts for the latter, i.e. not only to the extent that such a person exercises the authority to conclude contracts in the name of the enterprise». OECD Model Tax Convention. Condensed Version (2010). Commentary to art. 5. § 33. P. 106.
1180
Adolfo Martín Jiménez. Preventing the Artificial Avoidance of PE Status. Papers on Selected Topics in Protecting the Tax Base of Developing Countries. September 2014. P. 64. URL: www.un.org/esa/ffd/wp-content/uploads/2014/09/20140923_Paper_PE_Status.pdf.
1181
Tribunal Supremo. Sala de lo Contencioso STS 2680/2014, 1933/2011. URL: www.poderjudicial.es/search/doAction?action=contentpdf&databasematch=TS&reference=7123477&links=borax&optimize=20140714&publicinterface=true.
1182
Places of business are not «separated organizationally» where they each perform in a Contracting State complementary functions such as receiving and storing goods in one place, distributing those goods through another etc. An enterprise cannot fragment a cohesive operating business into several small operations in order to argue that each is merely engaged in a preparatory or auxiliary activity. OECD Model Tax Convention. Condensed Version (2010). Commentary to art. 5. § 27.1. P. 104.
1183
Resolución № 00/2107/2007 de Tribunal Económico-Administrativo Central. 15 de Marzo de 2012. URL: http://doctrina-administrativa.vlex.es/vid/irpf-ocde-cmc-sts-409133422.
1184
«38.7. Persons cannot be said to act in the ordinary course of their own business if, in place of the enterprise, such persons perform activities which, economically, belong to the sphere of the enterprise rather than to that of their own business operations. Where, for example, a commission agent not only sells the goods or merchandise of the enterprise in his own name but also habitually acts, in relation to that enterprise, as a permanent agent having an authority to conclude contracts, he would be deemed in respect of this particular activity to be a permanent establishment, since he is thus acting outside the ordinary course of his own trade or business (namely that of a commission agent), unless his activities are limited to those mentioned at the end of paragraph 5». OECD Model Tax Convention. Condensed Version (2010) Commentary to art. 5. § 38.7. P. 108.
1185
Resolución № 00/221/2009 de Tribunal Económico-Administrativo Central, 20 de Diciembre de 2012. URL: http://doctrina-administrativa.vlex.es/vid/irnr-sts-424810962.
1186
M/s Rolls Royce Plc vs. Dy. Director of Income-Tax Circle 2(1). International Taxation. New Delhi (2007). URL: www.transferpricing.com/pdf/india_rolls_royce_pe.pdf.
1187
European Commission. Report of VC Expert Group on Removing Tax Obstacles to Cross-border Venture Capital Investments, 30 April 2010. URL: ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/initiatives_small_business/venture_capital/tax_obstacles_venture_capital_en.pdf.
1188
Ibid. Figure № 2. A typical VC fund structure. P. 10.
1189
Emidio Cacciapuoti. Private Equity Funds, Permanent Establishments and Italian Operations. IBFD. European Taxation. 2007. № 4. P. 169.
1190
Report of Expert Group on Removing Tax Obstacles to Cross-border Venture Capital Investments. P. 18.
1191
Ibid.
1192
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. § 23. P. 38–41.
1193
Ibid.
1194
Rosemarie Portner. Comments on the OECD Working Party № 1’s proposal concerning the application of the existing «permanent establishment» definition with respect to ISPs. Tax Planning International, E-commerce. 2000. № 1. P. 14.
1195
Jean Schaffner. How fixed is a permanent establishment? Wolters Kluwer, 2013. P. 105.
1196
Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 52.
1197
Германия, Индия, Италия, Испания, Китайский Тайбэй, Новая Зеландия, Перу, Уругвай, Швейцария, Шри-Ланка, ЮАР.
1198
Khodakovsky P., Pogrebna A. Ukraine Report. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 697.
1199
Dzhalichinov D., Popov P. Russia Report. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 584.
1200
M/s DIT (International Taxation) v. M/s Morgan Stanley & Co. Inc. Civil Appeal № 2914 of 2007 (arising out of S.L.P. (C) № 12907 of 2006) with Civil Appeal № 2915 of 2007 (arising out of S.L.P. (C) № 16163 of 2006). M/s Morgan Stanley & Co. INC. URL: http://judis.nic.in/supremecourt/imgst.aspx?filename=29205.
1201
Temasek Holdings Advisors (I) P. Ltd. v. DCIT (ITA № 4203/Mum/2012).
1202
Centrica India Offshore Private Ltd v. CIT (A.A.R. № 856 of 2010).
1203
United Nations Model Double Taxation Convention between Developed and Developing Countries (2011 Update). Commentary on Chapter II. Article 5. § 17. P. 119.
1204
The UN Model Tax Convention as Compared with the OECD Model Tax Convention – Current Points of Difference and Recent Developments. IBFD. Asia-Pacific Tax Bulletin. January – February 2009.
1205
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 5. § 39. P. 110–111.
1206
United Nations Model Double Taxation Convention between Developed and Developing Countries (2011 Update). Article 5. § 7. Second sentence; Commentary on the § 31–33 of article 5. P. 131–132. URL: www.un.org/esa/ffd/tax/unmodel.htm.
1207
United Nations Publication: ST/ESA/102: Sales № E.80.XVI.3.
1208
Seagate Singapore International Headquarters Pvt. Ltd., AAR Ruling No. 831/2009 February 25, 2010. URL: www.taxmann.com/fileopener.aspx?surl=www.taxmann.com/taxmannflashes/flashnbn4-3-10_6.htm&searchid=2596.
1209
Ibid.
1210
Leonardo Marques dos Santos. The Sub-Permanent Establishment («Sub-PE») and the OECD Model Convention. CONSULEGIS, 2009/2010.
1211
Ibid. P. 3.
1212
Ibid. P. 6.
1213
Ibid. P. 13.
1214
Данный пример также описан в статье: Lang Michael. Triangular Situation: Partnership with Sub-Permanent Establishment in Third Countries. Steuer und Wirtschaft International, 2004. P. 14–16.
1215
Brian J. Arnold, Jacques Sasseville, Eric M. Zolt. The Taxation of Business Profits Under Tax Treaties. Canadian Tax Foundation. Chapter 4: Source Rules for Taxing Business Profits Under Tax Treaties. Р. 118.
1216
Mitchell Carroll. Draft Convention on the Allocation of Business Income between States for the Purposes of Taxation. Annex to the Report to the Council on the Fourth Session of the Committee (1933). League of Nations Fiscal Committee.
1217
См., например, п. 3 ст.
