1355
Supplementary Note to Treaty Abuse and Treaty Shopping. IV. Comments from Mr. McIntyre. Article 1. § 2b. (Interpretation of this Convention).
1356
United Nations Model Double Taxation Convention between Developed and Developing Countries (2011 Update). Commentary on Chapter I. Article 1. § 34. P. 48. «A competent authority of a Contracting State may deny the benefits of this Convention to any person, or with respect to any transaction, if in its opinion the granting of those benefits would constitute an abuse of the Convention according to its purpose. Notice of the application of this provision will be given by the competent authority of the Contracting State concerned to the competent authority of the other Contracting State». («Компетентный орган договаривающегося государства может отказать в предоставлении выгод данной Конвенции любому лицу или в отношении любой транзакции, если, по его мнению, предоставление таких выгод может составить злоупотребление Конвенцией, исходя из ее целей. Компетентный орган договаривающегося государства направит уведомление о применении данного положения компетентному органу другого договаривающегося государства»).
1357
Ibid. § 35. P. 48. «Nothing in the Agreement shall be construed as preventing a Contracting State from denying benefits under the Agreement where it can reasonably be concluded that to do otherwise would result in an abuse of the provisions of the Agreement or of the domestic laws of that State». («Ничто в настоящем Соглашении не должно толковаться как не позволяющее договаривающему государству отказать в предоставлении выгод на основании данного Соглашения, когда есть разумные основания полагать, что иное имело бы результатом злоупотребление положениями Соглашения или внутреннего законодательства данного государства»).
1358
Francisco Alfredo Garcia Prats. Abuse of tax treaties and treaty shopping. Ad Hoc Group of Experts on International Cooperation in Tax Matters. Eleventh Meeting Geneva, United Nations, 15–19 December 2003.
1359
Ibid. § 19.
1360
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 66. § 125b.
1361
MIL Investments S.A. v. The Queen (2006) TCC 460 (TC) at § 86.
1362
Klaus Vogel. Abkommensbindung und Missbrauchsabwehr, in Francis Cagianut / Klaus A. Vallender (Hrsg.) Steuerrecht, Festschrift zum 65. Geburtstag von Ernst Höhn. Bern. 1995. P. 467, 472; Rainer Prokisch, in Klaus Vogel / Moris Lehner, a.a.O. № 117. Art. 1.
1363
Yanko-Weiss Holdings Ltd. v. Assessing Officer of Holon (2007).
1364
Guy Katz. Israeli branch report. General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 418.
1365
Aiken Industries Inc. v. Commissioner (1971) T.C. 925.
1366
Ibid.
1367
Matthew McKee. China gets Serious on Anti-avoidance. URL: www.lehmanlaw.com/fileadmin/lehmanlaw_com/Publications/China_gets_serious_on_Anti-Avoidance.pdf; Sharon Xu, Squire Sanders. New PRC tax treatment for disposal of offshore intermediate holding companies. January 12, 2009. P. 7. URL: http://documents.lexology.com/631e0f55-5ff5-45f8-8a4e-9f21f2c5cbad.pdf#page=7; Larry Sussman, Anita Choi. More SPVs are being challenged: China brings General Anti-Avoidance rules from concept to reality. January 26, 2009. URL: www.omm.com/fcwsite/abc.aspx?url=newsroom%2FpenPDF.aspx%3Fpub%3D713.
1368
Stefan van Weeghel. General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 40.
1369
Ibid. P. 23.
1370
Ibid. P. 23.
1371
Пример – п. 5 ст. 13 налогового соглашения между Нидерландами и Польшей. Оригинальный текст (англ.): «The provisions of paragraph 4 shall not affect the right of each of the Contracting States to levy according to its own law a tax on gains from the alienation of shares or „jouissance” rights in a company, the capital of which is wholly or partly divided into shares and which under the laws of that State is a resident of that State, derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State in the course of the last ten years preceding the alienation of the shares or „jouissance“ rights».
1372
Ibid.
1373
Ibid. P. 29.
1374
Hoge Raad, BNB 2009/260-262 (2009). Faustina G. F. Peters, Aart Roelofsen. The Netherlands Branch Report. IFA Cahiers. 2010. P. 563.
1375
Hoge Raad, 19 June 2009, BNB 2009/263.
1376
William L. Dentino and Christine Manolakas, The Exit Tax: A Move in the Righth Direction, 3 Wm. & Mary Bus. L. Rev. 341 (2012), URL: http://scholarship.law.wm.edu/wmblr/vol3/iss2/3.
1377
Health Insurance Portability and Accountability Act, Pub. L. № 104–191, § 511–513, 110 Stat. 1936, 2093-102 (1996).
1378
American Jobs Creation Act of 2004, Pub. L. № 108–357, § 804, 118 Stat. 1418, 1569-74.
1379
IRS. Expatriation tax, URL: https://www.irs.gov/individuals/international-taxpayers/expatriation-tax.
1380
2008 JCT Explanation, supra note 339.
1381
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 1. § 10.1. P. 63.
1382
Brian J. Arnold, Patrick Dibout. General Report. IFA Cahiers. Vol. 86b. Limits on the use of low-tax regimes by multinational businesses: current measures and emerging trends. 2001. P. 35.
1383
OECD. Double taxation conventions and the use of base companies. P. R(5)-7.
1384
Ibid. § B.21. P. R(5)-8.
1385
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 9. § 8. P. 185.
1386
Ibid.
1387
Такие нормы есть, к примеру, во Франции: FRA CGI § 238A.
1388
Приказ от 13 ноября 2007 № 108-н «Об утверждении перечня государств и территорий, предоставляющих льготный налоговый режим налогообложения и (или) не предусматривающих раскрытия и предоставления информации при проведении финансовых операций (офшорные зоны)».
1389
Heleno Taveira Tôrres, Brazil Branch Report. Tax treaties and tax avoidance: application of anti-avoidance provisions, Vol. 95A. IFA Cahiers. 2010. P. 165.
1390
Более подробно см.: International Fiscal Association, International Aspects of Thin Capitalization, 81b Cahiers de droit fiscal international. 1996.
1391
OECD Model Tax Convention (2010). Condensed Version. Commentary to Art. 24. § 4, 5. P. 349–350.
1392
Thin capitalization. OECD Report. Adopted by the OECD Council on 26 November 1986. P. R(4)-14. Reproduced in vol. II of the full-length version of the OECD Model Convention (2012) at page R(4)-1.
1393
Такие правила установлены, например, в Кодексе внутренних доходов США. IRC § 163(j)(2)(a)(I),(B).
1394
Internal Revenue Code (US) s. 163(j). В США также применяется и «фикс рацио» коэффициент долга к капиталу, равный 1,5: 1.
1395
Income Tax Law (Einkommensteuergesetz). S. 4h.
1396
Alexandre Lagarrigue, Partner, Clifford Chance. French Thin-Capitalization Rules. URL: www.cliffordchance.com/briefings/2011/03/french_thin-capitalizationrules.html.
1397
Gareth Green. U.K. Thin Capitalisation: After the Renovations. URL: www.tpsolutions.co.uk/TPITP0904.pdf.
1398
Ibid.
1399
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 9. § 3a. P. 183.
1400
Ibid. Commentary to Art. 24. § 74. P. 366–367.
