1437
Convention between the Kingdom of the Netherlands and the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 19 February 1971, as amended through 2009. Art. 5.
1438
Barbados – Netherlands Income Tax Treaty of 28 November 2006 (as amended through 2009). «Article 10. Dividends. <…> Par. 4. Where a company fails to qualify for benefits under paragraph 3, it may however qualify if the competent authority of the Contracting State which has to grant the benefits determines that the establishment, acquisition or maintenance of the company does not have as its main purpose or one of its main purposes to secure the benefits of paragraph 3. Such determination shall be based on all facts and circumstances including: a) the nature and volume of the activities of the company in its country of residence in relation to the nature and volume of the dividends; b) both the historical and the current ownership of the company; and c) the business reasons for the company residing in its country of residence. The competent authority of the Contracting State which has to grant the benefits will consult with the competent authority of the other Contracting State before denying the benefits under this paragraph».
1439
Данный режим был отменен в Люксембурге еще в 2007 г. (с трехлетним переходным периодом), однако в настоящий момент законодательство Люксембурга предусматривает альтернативные налоговые режимы, применимость налоговых соглашений к которым сомнительна (например, режим SICAR, при нем некоторые доходы освобождены от налога в Люксембурге, однако такая компания может получить сертификат резидентства в Люксембурге).
1440
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 1. § 21.3. P. 70.
1441
Ibid. § 21.4. P. 69: «The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned… to take advantage of this Article».
1442
Lodewijk P.W. Berger, Vincent van der Lans. The Improper Use of Holding Companies. Selected Recent Developments. 2011. P. 7. Footnotes 22, 23.
1443
Article 29: «[a]person that is a resident of a Contracting State and derives income from the other Contracting State shall not be entitled to relief from taxation in that other State otherwise provided for in this Convention if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of such item of income to take advantage of the provisions of this Convention».
1444
Article 3 of the 2005 Protocol: «2. A shell/conduit company that claims it is a resident of a Contracting State shall not be entitled to the benefits of Article 1 of this Protocol. A shell/conduit company is any legal entity falling within the definition of resident with negligible or nil business operations or with no real and continuous business activities carried out in that Contracting State. 3. A resident of a Contracting State is deemed to be a shell/conduit company if its total annual expenditure on operations in that Contracting State is less than $200,000 or Indian Rs 50,00,000 in the respective Contracting State as the case may be, in the immediately preceding period of 24 months from the date the gains arise. 4. A resident of a Contracting State is deemed not to be a shell/conduit company if: a. it is listed on a recognised stock exchange of the Contracting State; or b. its total annual expenditure on operations in that Contracting State is equal to or more than S$200,000 or Indian Rs 50,00,000 in the respective Contracting State as the case may be, in the immediately preceding period of 24 months from the date the gains arise».
1445
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 1. § 22.1. P. 72.
1446
Ibid. § 9.5. P. 63.
1447
См. Подробнее: Lodewijk P.W. Berger, Vincent van der Lans. The Improper Use of Holding Companies. Selected Recent Developments. 2011. P. 5. URL: www.ifausa.org/dman/Document.phx/Events/%5Eeman.208/Conference+Handouts/The+(Im)Proper+Use+of+Holding+Companies?folderId=Events%2F%255Eeman.208%2FConference%2BHandouts&cmd=download.
1448
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 1. § 27.6. P. 75.
1449
Кроме того, важную роль в понимании некоторых норм, препятствующих определенным формам недопустимого использования налоговых соглашений, играют комментарии к ст. 10 (п. 17 и 22), ст. 11 (п. 12) и ст. 12 (п. 7) МК ОЭСР (2014).
1450
United Nations Model Double Taxation Convention between Developed and Developing Countries (rev. 2011). Commentary on the Chapter 1. § 10. P. 42.
1451
Stefan van Weeghel. General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010.
1452
Luc De Broe, Nathalie Goyette, Philippe Martin, Roy Rohatgi, Stef van Weeghel, and Phil West. Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Bulletin for International Taxation. IBFD. July 2011. P. 376, 377.
1453
General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 26–27.
1454
Addressing Base Erosion and Profit Shifting. OECD Report. URL: www.oecd.org/tax/addressing-base-erosion-and-profit-shifting-9789264192744-en.htm. Версия доклада на русском языке также доступна на интернет-сайте ОЭСР. URL: www.oecd.org/publications/addressing-base-erosion-and-profit-shifting-russian-version-9789264201262-ru.htm.
1455
Доклад ОЭСР: размывание налоговой базы и перевод прибыли // Российский налоговый бюллетень. Ernst & Young. Февраль 2013. С. 11. URL: www.ey.com/Publication/vwLUAssets/RTB-February-2013-Rus/$FILE/RTB-February-2013-Rus.pdf.
1456
Например, отчет ОЭСР «Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues» (March 2012); отчет ОЭСР «Tackling Aggressive Tax Planning Through Increased Transparency and Disclosure» (February 2011); работа, проделанная на Глобальном форуме ОЭСР по транспарентности и обмену информацией для целей налогообложения (Global Forum on Transparency and Exchange of Information for Tax Purposes); введение в 2010 г. IX главы Руководства ОЭСР по регулированию трансфертного ценообразования и т. д.
1457
Более подробно см.: Action Plan on Base Erosion and Profit Shifting. 2013. URL: www.oecd.org/tax/action-plan-on-base-erosion-and-profit-shifting-9789264202719-en.htm.
1458
Страны – члены ОЭСР (2016 г.): Австралия, Австрия, Бельгия, Великобритания, Венгрия, Германия, Греция, Дания, Израиль, Ирландия, Исландия, Испания, Италия, Канада, Люксембург, Мексика, Нидерланды, Новая Зеландия, Норвегия, Польша, Португалия, Республика Корея, Словакия, Словения, США, Турция, Чехия, Чили, Швеция, Швейцария, Финляндия, Франция, Эстония, Япония. В работе ОЭСР также участвует Европейский союз.
