1274
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 26. P. 125–126.
1275
Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P. 222–223.
1276
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 29. P. 126.
1277
Ibid. § 31. P. 126–127.
1278
Ibid. § 32. P. 127.
1279
Ibid. § 33.
1280
Ibid. § 34.
1281
Rafael Russo, Ed. The Attribution of Profits to Permanent Establishments. The taxation of intra-company dealings. IBFD, 2005. P. 17.
1282
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 34. P. 128.
1283
Ibid. § 36. P. 128.
1284
Ibid. § 37. P. 128.
1285
Ibid. § 38. P. 128.
1286
Ibid. § 40. P. 129.
1287
Philip Baker, Richard S. Collier. General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 48.
1288
Ibid.
1289
United Nations Model Tax Convention (2011). Art. 7. § 3: «In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices».
1290
Ibid. P. 49.
1291
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 41–51. P. 129–132.
1292
Transfer Pricing and Multinational Enterprises (Three Taxation Issues). OECD Report. 1984.
1293
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 41. P. 130.
1294
Transfer Pricing and Multinational Enterprises (Three Taxation Issues). OECD Report. 1984. § 49. P. 57.
1295
Ibid. § 45. P. 56.
1296
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 46. P. 131.
1297
OECD Report on Attribution of Profits to Permanent Establishments (2008). Part I. Sec. D-2(v)b. P. 40.
1298
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. 151. Глава II. Параграф 2a.
1299
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 48. P. 131.
1300
Ibid.
1301
Philip Baker, Richard S. Collier. General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 46.
1302
OECD Model Convention on Income and Capital (2008). Article 7. § 4: «Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article».
1303
OECD Model Tax Convention. Condensed Version (2008). Commentary to Art. 7. § 48. P. 131.
1304
Ibid. § 55. P. 134.
1305
Prof. Wim Wijnen, Prof. Jan de Goede and Andrea Alessi. The Treatment of Services in Tax Treaties. IBFD Bulletin for International Taxation. January 2012.
1306
Kenya Revenue Authority invokes force of attraction rule with respect to permanent establishments. EY Global Tax Alert, 29.08.2013. URL: http://www.ey.com/Publication/vwLUAssets/Kenya_Revenue_Authority_invokes_force_of_attraction_rule_with_respect_to_permanent_establishments/$FILE/2013G_CM3770_Kenya%20Revenue%20Authority%20invokes%20force%20of%20attraction%20rule%20with%20respect%20to%20permanent%20establishments.pdf.
1307
Commissioners of Inland Revenue v. Duke of Westminster (1936) App. Cas. 1, 19. Lord Tomlin: «[e]very man is entitled if he can to order his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be».
1308
Gregory v. Helvering (1934), 69 F.2d 809, 810. Judge Learned Hand: «[a]ny one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes», aff'd, 293 U.S. 465 (1935).
1309
Australia, Jaques v. Federal Commissioner of Taxation (1924). 34 C.L.R. 328, 362. Judge Starke: «[t]here is nothing wrong in companies and shareholders entering, if they can, into transactions for the purpose of avoiding, or relieving them of taxation…».
1310
General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010.
1311
Philip Baker, Richard S. Collier. General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 21.
1312
Philip Baker, Richard S. Collier. General Report. IFA Cahiers. Vol. 91b. Attribution of Profit to Permanent Establishments. 2006. P. 26–27.
1313
Например, совместное Постановление Пленума ВС РФ и ВАС РФ от 11 июня 1999 г.; Постановление Пленума ВАС РФ от 28.02.2001 г., Постановление Пленума ВАС РФ от 4 августа 1999 г. № 10.
1314
Income Tax Assessment Act (ITAA). Part IVA. Schemes to Reduce Income Tax.
1315
177D, Income Tax Assessment Act 1936 (Cth).
1316
Acts Interpretation Act, 1901, as amended, 1901 Austl. Acts 2, § 15AA (1): «In the interpretation of a provision of an Act, a construction that would promote the purpose or object underlying the Act (whether that purpose or object is expressly stated in the Act or not) shall be preferred to a construction that would not promote that purpose or object».
1317
Federal Commissioner of Taxation v.
