1504
Controlled Foreign Company Regimes Essentials. Deloitte, 2012. P. 9.
1505
Vinay Sambaragimath, Sanjiv Malhotra. Proposed CFC rules in India – a Practitioner’s Perspective. URL: www.bmradvisors.com/upload/documents/Article_Proposed%2 °CFC%20Rules%20in%20India_Vinay%20and%20Sanjiv_IT_22nd%20Sep1317634187.pdf.
1506
Case C-196/04 Cadbury Schweppes (2006) ECR I-7995 (ECJ).
1507
Судебное дело DSG Retail Ltd v. RCC в Великобритании – хорошая иллюстрация спора в области трансфертного ценообразования в ситуации, когда британские правила КИК не могли быть применены.
1508
William McBride. New Zealand’s Experience with Territorial Taxation. Fiscal Fact. Tax Foundation. June 19, 2013. URL: http://taxfoundation.org/sites/taxfoundation.org/files/docs/ff375.pdf.
1509
Reuven S. Avi-Yonah. International Tax as International Law. An Analysis of the International Tax Regime. Cambridge Tax Law Series. Cambridge University Press. 2007. P. 24.
1510
C-298/05 Columbus Container Services BVBA & Co v. Finanzamt Bielefeld-Innenstadt (2007) ECR I-10451 (ECJ). URL: http://curia.europa.eu/juris/liste.jsf?language=en&num=C-298/05.
1511
Consolidated Application Note – Guidance in applying the 1998 Report to preferential tax regimes (2004), Chapter III.
1512
План мероприятий ОЭСР по противодействию размыванию налогооблагаемой базы и выводу прибыли из-под налогообложения (Action Plan on Base Erosion and Profit Shifting) от 19 июля 2013 г. URL: www.oecd.org/ctp/BEPSActionPlan.pdf.
1513
OECD Secretary-General Report to the G20. P. 5.
1514
Отчет ОЭСР «Addressing Base Erosion and Profit Shifting» (февраль 2013); версия на английском языке – URL: www.keepeek.com/Digital-Asset-Management/oecd/taxation/addressing-base-erosion-and-profit-shifting_9789264192744-en; версия на русском языке – URL: www.keepeek.com/Digital-Asset-Management/oecd/taxation/addressing-base-erosion-and-profit-shifting-russian-version_9789264201262-ru#page1.
1515
PwC Tax Policy Bulletin, Momentum behind the Action Plan on Base Erosion and Profit Shifting. P. 3. URL: www.pwc.com/en_GX/gx/tax/newsletters/tax-policy-bulletin/assets/pwc-tax-policy-bulletin-beps-september-2013.pdf.
1516
BEPS part 1: three places where the Action Plan seems to contradict UK policy. URL: https://martinhearson.wordpress.com/2013/08/07/beps-part-1-three-places-where-the-action-plan-seems-to-contradict-uk-policy/.
1517
Action Plan on Base Erosion and Profit Shifting. P. 16.
1518
Reuven S. Avi-Yonah. International Tax as International Law. An Analysis of the International Tax Regime. Cambridge Tax Law Series. Cambridge University Press. P. 26, 148, 184–185.
1519
Ibid. P. 185.
1520
Ibid. P. 185.
1521
Danon Robert. La refonte de la fiscalité internationale des entreprises. Analyse des possibles incidences pour la Suisse au regard de questions choisies. P. 29.
1522
Public Discussion Draft, BEPS Action 1. Address the Tax Challenges of the Digital Economy. 24 March 2014 – 14 April 2014. P. 54. URL: www.oecd.org/ctp/tax-challenges-digital-economy-discussion-draft-march-2014.pdf.
1523
Reuven S. Avi-Yonah. International Tax as International Law. An Analysis of the International Tax Regime. Cambridge Tax Law Series. Cambridge University Press. P. 26.
1524
Ibid. P. 25.
1525
Ibid. P. 25.
1526
Ibid. P. 25.
1527
Ibid. P. 26.
1528
Ibid. P. 20.
1529
Ibid. P. 20.
1530
Ibid. P. 44.
1531
Worldwide Corporate Tax Guide. Ernst & Young, EYGM Limited, 2013. P. 668 (Japan).
1532
Ibid. P. 409.
1533
Ibid. P. 1369.
1534
Ibid. P. 429.
1535
Ibid. P. 1250.
1536
Ibid. P. 258.
1537
Ibid. P. 1250.
1538
Более подробно см.: Pascal Hinny, Jean-Blaise Eckert. Corporate tax: is Swiss corporate tax system still attractive despite EU pressure? International Tax Review. March 2013. URL: www.internationaltaxreview.com/Article/3167145/Corporate-tax-Is-Swiss-corporate-tax-system-still-attractive-despite-EU-pressure.html.
1539
Controlled Foreign Company Regimes Essentials. Deloitte, 2012. P. 3.
1540
Ibid.
1541
В общем докладе IFA в сноске № 34 на с. 48 приводится пример США, применяющих общемировое налогообложение лишь к компаниями, инкорпорированным в США. Иностранные юридические лица, переместившие место управления в США, будут облагаться только по доходам и операциям, имеющим определенную привязку (nexus) к США.
1542
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. 41.
1543
Guide to Controlled Foreign Company Regimes. Deloitte, 2015. URL: http://www2.deloitte.com/global/en/pages/tax/articles/guide-to-controlled-foreign-company-regimes.html.
1544
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 23. P. 36–37.
1545
Ibid. Commentary to Art. 1. § 23. P. 72.
1546
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 304.
1547
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 7. § 14. P. 136.
1548
Ibid. Art. 10. § 1. P. 30: «1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State».
1549
Ibid. Art. 10. § 5, P. 31: «Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not… subject the company's undistributed profits to a tax on the company's undistributed profits…».
1550
Ibid. Art. 13. § 1–5.
1551
Ibid. Art. 21. § 1: «Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State».
1552
Convention between the Government of the French Republic and the Government of the People’s Democratic Republic of Algeria for the Avoidance of Double Taxation, the Prevention of Fiscal Evasion and Fraud and the Establishment of Rules of Mutual Assistance with Respect to Taxes on Income, on Capital, and on Estates and Inheritances (together with a Protocol) (1999). Protocol, § 7.
1553
BOI 4 H-1-07. Appendix 3.
1554
Daniel Gutmann, François Meziane. The French CFC Regime. Footnote 14. URL: www.americantaxpolicyinstitute.org/s/pdf/Arnold%20paper.pdf.
1555
Public Discussion Draft, BEPS Action 6: Preventing the Granting of Treaty Benefits in Appropriate Circumstances. P. 21–22. URL: www.oecd.org/ctp/treaties/treaty-abuse-discussion-draft-march-2014.pdf.
1556
Венская конвенция о праве международных договоров (заключена в Вене 23 мая 1969 г.).
1557
France Re Société Schneider Electric. Conseil d’Etat. Ass. June, 28. 2002. № 232276.
1558
Dr Noah Gaoua, Alexis Ribeiro, French CFC Legislation: An Illustration of Recovery from a «Tax Treaty Override» Situation. European Taxation, Special Issue (Sept. 2013). P. 451.
1559
Bricom Holdings Ltd v. IRC (1997) STC 1179 (CA).
1560
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 305.
1561
Stefan van Weeghel. General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010.
1562
Paul Morton, Laurent Sykes. United Kingdom Report. General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 30.
1563
Lord Strathalmond v. CIR 48 TC 537.
1564
Paul Morton, Laurent Sykes. United Kingdom Report. General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 811.
1565
RÅ 2008. Case No. Regeringsrätten, Mål № 2655-05, 3 april 2008.
1566
Подробнее см. Treaty Override – a Tax Treaty’s relation to (new) Swedish CFC rules. Delphi News. October 2008. URL: www.legal500.com/assets/images/stories/firmdevs/advo10688/tax.pdf.
1567
Подробнее см. Maria Hilling. The Swedish Supreme Administrative Court Totally Disregards Tax Treaty – A Critical Analysis of a CFC Judgment. Intertax 36.10 (2008). P. 455–461.
