1714
PT. Transportasi Gas Indonesia v. Direktur Jenderal Pajak (2008).
1715
Tata Industries v. Deputy Director of International Tax (Mumbai) (2011); IN: HC, 14 July 2011; Aditya Birla Nuvo v. DDIT, WP № 730 and 345 of 2010; New Cingular Wireless Services v. DDIT, WP 1837 of 2009; Tata Industries v. DDIT, № 38 of 2010.
1716
Federal Tribunal, 28 November 2005, A. Holding ApS, 2A.239/2005, ITLR 8 (2006). P. 536–562; Judgment of the Swiss Federal Administrative Tribunal A-6537/2010 of 7 March 2012. URL: www.walderwyss.com/files/news/51/en/Swiss%20Fed%20Adm%20Trib%20A-%206537_2010%20120307%20translation%20neutr.pdf.
1717
CE, 29 December 2006, No. 283314, 30 and 80 s.s.-, min. c/ Sté Bank of Scotland, RJF 2007, № 322.
1718
INTM332050 – Double Taxation applications and claims: HMRC reaction to Indofood case. URL: www.hmrc.gov.uk/manuals/intmanual/INTM332050.htm.
1719
Clarification of the meaning of «beneficial owner» in the OECD Model Tax Convention. Discussion Draft. 29 April 2011 to 15 July 2011. URL: www.oecd.org/tax/taxtreaties/47643872.pdf.
1720
OECD Model Tax Convention: Revised Proposals Concerning The Meaning of «Beneficial Owner» in Articles 10, 11 and 12. 19 October 2012 to 15 December 2012. URL: www.oecd.org/ctp/treaties/Beneficialownership.pdf.
1721
Public comments received on the revised proposals concerning the meaning of «beneficial owner» in Articles 10, 11 and 12 of the OECD Model Tax Convention. URL: www.oecd.org/ctp/treaties/publiccommentsreceivedontherevisedproposalsconcerningthemeaningofbeneficialownerinarticles1011and12oftheoecdmodeltaxconvention.htm.
1722
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014.
1723
OECD Model Tax Convention: Revised Proposals Concerning The Meaning of «Beneficial Owner» in Articles 10, 11 and 12. 19 October 2012 to 15 December 2012. P. 3.
1724
Ibid.
1725
Financial Action Task Force, International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation – The FATF Recommendations (OECD-FATF, Paris, 2012): includes the definition of the «beneficial owner»: «the natural person(s) who ultimately owns or controls a customer and/or the person on whose behalf a transaction is being conducted. It also incorporates those persons who exercise ultimate effective control over a legal person or arrangement». P. 109; OECD Steering Group on Corporate Governance. Behind the Corporate Veil: Using Corporate Entities for Illicit Purposes (OECD, Paris, 2001) defines beneficial ownership as follows: «…„beneficial ownership“ refers to ultimate beneficial ownership or interest by a natural person. In some situations, uncovering the beneficial owner may involve piercing through various intermediary entities and/or individuals until the true owner who is a natural person is found. With respect to corporations, ownership is held by shareholders or members. In partnerships, interests are held by general and limited partners. In trusts and foundations, beneficial ownership refers to beneficiaries, which may also include the settlor or founder». P. 14.
1726
OECD Model Tax Convention: Revised Proposals Concerning The Meaning of «Beneficial Owner» in Articles 10, 11 and 12. 19 October 2012 to 15 December 2012. P. 6.
1727
Public comments received on the revised proposals concerning the meaning of «beneficial owner» in Articles 10, 11 and 12 of the OECD Model Tax Convention.
1728
Richard Vann. Beneficial Ownership: What Does History (and maybe policy) Tell Us. Sydney Law School, Legal Studies Research Paper. Sept. 2012.
1729
Prof. Dr. Robert Danon. Clarification of the Meaning of «Beneficial Owner» in the OECD Model Tax Convention – Comment on the April 2011 Discussion Draft. 2011. P. 438.
1730
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary on Article 10. § 12. P. 188.
1731
Clarification of the Meaning of «Beneficial Owner» in the OECD Model Tax Convention. Discussion Draft. 29 April 2011. Commentary on Article 10. § 12.1—12.4.
1732
Prof. Dr. Robert Danon. Clarification of the Meaning of «Beneficial Owner» in the OECD Model Tax Convention – Comment on the April 2011 Discussion Draft. 2011. P. 438.
1733
Ibid. P. 3.
1734
Ibid. P. 439.
1735
Ibid.
1736
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 209. Note 60a.
1737
Ibid. P. 562. Note 8.
1738
Philip Baker, Progress Report of Subcommittee on Improper Use of Tax Treaties: Beneficial Ownership. Addendum, Note by the Coordinator of the Subcommittee on Improper Use of treaties: Proposed amendments. E/C.18/2008/CRP.2/Add.1. P. 9. URL: www.un.org/esa/ffd/tax/fourthsession/EC18_2008_CRP2_Add1.pdf.
1739
Luc de Broe. International Tax Planning and Prevention of Abuse: A Study under Domestic Tax Law. Tax Treaties and EC Law in Relation to Conduit and Base Companies. IBFD, 2008. P. 660–671.
1740
Ibid. P. 671.
1741
J Sainsbury plc v. O'Connor (Inspector of Taxes) (1991) STC 318, CA.
1742
J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. Beneficial Ownership. IBFD Bulletin for International Taxation. July 2000. P. 322.
1743
United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006. P. 33: «The beneficial owner of the dividend for purposes of Article 10 is the person to which the income is attributable under the laws of the source State».
1744
Ibid. P. 39. «The beneficial owner of the interest for purposes of Article 11 is the person to which the income is attributable under the laws of the source State».
1745
Ibid. P. 42.
1746
Technical Explanation of the Protocol signed at Chelsea on September 21, 2007, amending the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital done at Washington on September 26, 1980, as amended by the Protocols done on June 14, 1983, March 28, 1994, March 17, 1995, and July 29, 1997. URL: www.treasury.gov/resource-center/tax-policy/treaties/Documents/tecanada08.pdf.
1747
TFD/FC/216 (1967). P. 14. URL: http://www.taxtreatieshistory.org./
1748
DAF/FC/69.10 (1969). P. 6. URL: http://www.taxtreatieshistory.org./.
1749
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 564. Note 14.
1750
Conseil d’Etat, 13 October 1999, Case № 191191, min. c/SA Diebold Courtage, RJF 12/99 № 1492.
1751
Swiss Federal Supreme Court, X Holding ApS, 28 November 2005, № 2A.239/2005; International Tax Law Reports 8 (2006). P. 536–562.
1752
Рустам Вахитов, Елена Вознюк. Концепция бенефициарной собственности в судебной практике Украины и России. Legal Insight № 5 (21) 2013. URL: http://legalinsight.ru/koncepcija-beneficiarnoj-sobstvennosti-v-sudebnoj-praktike-ukrainy-i-rossii/.
1753
Например, письмо ГНАУ № 3917/5/12—0216 от 30 марта 2011 г., письмо ГНАУ № 4513/0/61—12/12—0016 от 31 октября 2012 г.
1754
Section 7701 (l) of the Internal Revenue Code.
1755
Treasury Regulations 1.881-3 and 1.881-4.
1756
Charles H. Gustafson, Robert J. Peroni, Richard Crawford Pugh. Taxation of International Transactions: materials, texts and
