1218
OECD Report on Attribution of Profits to Permanent Establishments. 2008. § 2. URL: www.oecd.org/tax/transfer-pricing/41031455.pdf.
1219
Philip Baker, Richard S. Collier. General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 34.
1220
Brian J. Arnold, Marc Darmo. Summary of the Proceedings of an Invitational Seminar on the Attribution of Profits to Permanent Establishments. Canadian Tax Journal, 2001. P. 528.
1221
OECD Report on Attribution of Profits to Permanent Establishments. 2010. URL: www.oecd.org/ctp/transfer-pricing/45689524.pdf.
1222
OECD Model Convention on Income and Capital (2008). Article 7. § 1: «The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment».
1223
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 9. P. 119.
1224
United Nations Model Tax Convention (2011). Art. 7. § 3.
1225
OECD Report on Attribution of Profits to Permanent Establishments. 2008. P. 23. § 60.
1226
General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 30.
1227
Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 200.
1228
OECD Report on Attribution of Profits to Permanent Establishments (2008). § 69. P. 15.
1229
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. 133.
1230
OECD Report on Attribution of Profits to Permanent Establishments (2008). § 72. P. 26.
1231
Ibid. § 78–79. P. 27.
1232
Philip Baker, Richard S. Collier. General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 42.
1233
OECD Model Convention on Income and Capital (2008). Article 7. § 2: «Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment».
1234
OECD Report on Attribution of Profits to Permanent Establishments (2008). § 226 (Note 7). P. 229.
1235
Ibid. § 227.
1236
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 10. § 31, 32. P. 195–196.
1237
Ibid. Commentary to Art. 11. § 24, 25. P. 218–219.
1238
Ibid. Commentary to Art. 12. § 20, 21. P. 237–238.
1239
OECD Report on Attribution of Profits to Permanent Establishments (2008). § 97. P. 31.
1240
Annual Tax Act implements Authorized OECD Approach into German tax law. URL: http://taxinsights.ey.com/archive/archive-pdfs/Annual-Tax-Act-implements-OECD-Approach-in-German-tax-law-.pdf.
1241
National Westminster Bank plc v. United States (2008) 512 F 3d 1347 (FCA).
1242
2005 Model Commentary. § 12.1. P. 117–188.
1243
National Westminster v. United States (2008) 2008-1 U.S. Tax Cas. (CCH) p. 50, 140; North West Life Assurance Company of Canada v. Commissioner of Internal Revenue (1996) 107 TC 363.
1244
OECD Model Tax Convention. Condensed Version (2008). Commentary to art. 7. § 16. P. 122.
1245
Cudd Pressure Control Inc. v. The Queen (1999) 98 DTC 6630 (FCA).
1246
Ibid.
1247
Rafael Russo, Ed. The Attribution of Profits to Permanent Establishments. The taxation of intra-company dealings. IBFD, 2005. P. 32.
1248
Klaus Vogel. Worldwide vs. Source Taxation of Income. Part III. Intertax, 1988. P. 319–320.
1249
Donald J. S. Brean, Richard Miller Bird. The Interjurisdictional Allocation of Income and the Unitary Debate. Ottawa: Economic Council of Canada, 1986. P. 1383.
1250
Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 220.
1251
Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 224.
1252
Ibid.
1253
OECD Report on Attribution of Profits to Permanent Establishments (2008). P. 71.
1254
Richard Vann. Reflections on Business Profits and Arm’s Length Principle in Brian Arnold et. al. (eds). The Taxation of Business Profits Under Tax Treaties. 2003. P. 159–161.
1255
OECD Report on Attribution of Profits to Permanent Establishments (2008).
1256
Ibid. § 4 (Introduction). P. 11.
1257
OECD Model Tax Convention. Condensed Version (2008). Commentary to art. 7. § 7. P. 119.
1258
Ibid. § 16–17. P. 122.
1259
OECD Report on Attribution of Profits to Permanent Establishments (2008). P. 28–64.
1260
OECD Model Tax Convention. Condensed Version (2008). Commentary to art. 7. § 18. P. 123.
1261
Ibid.
1262
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 10. § 31. P. 195–196.
1263
Ibid. Commentary to Art. 11. § 24. P. 218.
1264
Ibid. Commentary to Art. 12. § 20. P. 237.
1265
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 11. P. 120.
1266
Ibid. § 21. P. 124.
1267
Mitchell Carroll, Report to the Council on the Fourth Session of the Committee (1933), League of Nations Fiscal Committee. § 2. P. 2.: «The fundamental principle laid down is that, for tax purposes permanent establishments must be treated in the same manner as independent enterprises operating under the same or similar conditions, with the corollary that the taxable income of such establishments is to be assessed on the basis of their separate accounts». URL: www.uni-heidelberg.de/institute/fak2/mussgnug/historyoftaxdocuments/normtexte/voelkerrecht/V00015.pdf.
1268
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 428. § 63.
1269
Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 194–195.
1270
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 26. P. 125.
1271
OECD Report on Attribution of Profits to Permanent Establishments (2008). Part I. Sec. D-5. P. 66.
1272
Philip Baker, Senior Visiting Fellow, Institute for Advanced Legal Studies, London University; and Richard Collier, Tax Partner, PricewaterhouseCoopers, London, 2008. OECD Model: Changes to the Commentary on Article 7 and the Attribution of Profits to Permanent Establishments. Bulletin for International Taxation, May/June 2009. IBFD, P. 199.
1273
OECD Model Convention on Income and Capital (2008). Article 7. § 3: «In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so
