1401
Ibid.
1402
Case № 233,894 sect., SA Andritz, 30 December 2003.
1403
Case C-324/00 Lankhorst-Hohorst GmbH v. Finanzamt Steinfurt (2002) ECR 2002 I-11779 (ECJ).
1404
См., например, п. 4 ст. 269 НК РФ.
1405
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 9. § 3b. P. 183.
1406
Treaty Abuse and Treaty Shopping. Committee of Experts on International Cooperation in Tax Matters. Second session. (Mr. Kyung Geun Lee, Coordinator) of the Committee of Experts on International Cooperation in Tax Matters. Geneva, 30 October – 3 November 2006. E/C.18/2006/2. P. 33. URL: www.un.org/esa/ffd/tax/documents/bgrd_model_ta.htm.
1407
International Fiscal Association, International Aspects of Thin Capitalization, 81b Cahiers de droit fiscal international. 1996. P. 58.
1408
Положения, отсылающие к внутренним нормам Налогового кодекса о недостаточной капитализации, содержатся в п. 7 ст. 24 типового налогового соглашения РФ (утверждено Постановлением Правительства № 84 от 24.02.2010 в ред. Постановления Правительства РФ от 25.10.2012 № 1097), а также в п. 3 протокола к налоговому соглашениях с Мексикой (от 7 июня 2004 г.), в п. 5 протокола к налоговому соглашению с Бразилией (от 22 ноября 2004 г.) и т. п.
1409
К примеру, в протоколе к налоговому соглашению между Францией и Испанией 1995 г. содержится следующая формулировка: «16. The provisions of the Convention shall not prevent: (a) France from applying the provisions of Articles 209b and 212 of its general code of taxes, or other similar provisions which may amend or replace those articles… It is understood that the abovementioned provisions of domestic law regarding thin capitalization are applicable insofar as they are in accordance with the principles of paragraph 1 of article 9».
1410
К примеру, такая норма содержится в п. 16 протокола к налоговому соглашению между Бразилией и Канадой: «Notwithstanding the provisions of paragraph 6 of article 10 and of paragraph 15 of this Protocol, where a resident of Canada controls, directly or indirectly, alone or together with members of a related group or together with not more than four other residents of Canada, a company which is a resident of Brazil and in which he holds an equity percentage of at least 10 %, such resident may be subject to tax in Canada on his proportionate share of the aggregate of the company’s net income for any taxation year from property and businesses other than active businesses and the company’s net taxable capital gains for any taxation year from the alienation of property other than property used for active business purposes; for the purposes of this provision, any income from a source in a country other than Canada which pertains to or is incident to an active business carried on in a country other than Canada shall be deemed to be income from an active business».
1411
См., к примеру, ст. XIII(5) налогового соглашения между Израилем и Канадой: «The provisions of paragraph 4 shall not affect the right of either of the Contracting States to levy, according to its domestic law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property».
1412
В качестве примера можно привести измененное ст. V протокола определение дивидендов в ст. 10 налогового соглашения между Кипром и Россией (в редакции протокола от 7 октября 2010 г.): «3. Термин „дивиденды“ при использовании в настоящей статье означает доход от акций или других прав, не являющихся долговыми требованиями, дающих право на участие в прибыли, а также доходы – даже выплачиваемые в форме процентов – которые подлежат такому же налогообложению, как доходы от акций в соответствии с налоговым законодательством Государства, резидентом которого является компания, выплачивающая дивиденды». Одновременно ст. VI протокола вносит изменения и в определение процентов, исключая конфликт определений процентов и дивидендов: «Однако термин „проценты“ не включает для целей настоящей статьи штрафы за просрочку платежа или проценты, рассматриваемые как дивиденды в соответствии с пунктом 3 статьи 10».
1413
Protocol, § 5: «Nothing in this Convention shall prevent either Contracting State fromapplying its domestic tax laws in orderto prevent fiscal evasion and tax avoidance».
1414
Статья 6(m) протокола от марта 1988 г. к данному налоговому соглашению: «Nothing in this Convention shall affect the application of the domestic provisions to prevent fiscal evasion and tax avoidance concerning the limitation of expenses and any deductions arising from transactions between enterprises of a Contracting State and associated enterprises or permanent establishments of such enterprises which are situated in the other Contracting State, if the main purpose of the transactions undertaken between them was to obtain benefits under this Convention that would not otherwise be available».
1415
Параграф k протокола: «Nothing in this Convention shall be construed as preventing the application of the provisions of the domestic law of each Contracting State concerning fiscal evasion, in particular the taxation of income of personsin respect of their participation in non-resident companies».
1416
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 1. § 9.6. P. 63.
1417
United Nations Model Tax Convention (2011). Commentary to Art 1. § 47–56. P. 53–61.
1418
Ibid. § 10–20. P. 63–69.
1419
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 1. § 17. P. 65–66.
1420
Art. 3.1.(n) of the United Kingdom – United States Income Tax Treaty (2001) (as amended through 2002): «The term „conduit arrangement“ means a transaction or series of transactions: (i) which is structured in such a way that a resident of a Contracting State entitled to the benefits of this Convention receives an item of income arising in the other Contracting State but that resident pays, directly or indirectly, all or substantially all of that income (at any time or in any form) to another person who is not a resident of either Contracting State and who, if it received that item of income direct from the other Contracting State, would not be entitled under a convention for the avoidance of double taxation between the state in which that other person is resident and the Contracting State in which the income arises, or otherwise, to benefits with respect to that item of income
