1821
Federal Tribunal, 9 November 1984, Y. B.V., BGE 110 Ib 287 = ASA 54 (1985/86). P. 64–74.
1822
Marcel R. Jung. Trends and Developments in Swiss Anti-Treaty Shopping Legislation and Treaty Shopping Case Law. IBFD, European Taxation. June 2011. P. 236.
1823
См., например: Stefan Oesterhelt, Maurus Winzap. Swiss Supreme Court Decision on Treaty Abuse. Europen Taxation. September 2006.
1824
Aiken Industries, Inc. v. Commissioner of Internal Revenue, 56 T.C. 925 (1971).
1825
Этот принцип был сформулирован в деле Aiken Industries со ссылкой на более раннее американское решение Maximov v. United States, 299 F.2d 565, 568 (C.A. 2, 1963), affd. 373 U.S. 49 (1963): (англ.): «In deciding whether a given taxpayer in a specific instance is protected by the terms of a treaty, we must „give the specific words of a treaty a meaning consistent with the genuine shared expectations [Курсив мой. – В. Г.]of the contracting parties“, and in so doing, it is necessary to examine not only the language, but the entire context of agreement».
1826
Статья IX налогового соглашения между США и Гондурасом 1957 г. была сформулирована следующим образом (англ): «Interest on bonds, securities, notes or on any other form of indebtedness from sources within one of the Contracting States received by a resident, corporation or other entity of the other Contracting State not having a permanent establishment within the former State at any time during the taxable year in which such interest is received, shall be exempt from tax by such former State».
1827
Aiken Industries, Inc. v. Commissioner of Internal Revenue, 56 T.C. 925 (1971).
1828
Northern Indiana Public Service Company v. Commissioner of Internal Revenue (1997) 115 F.3d 506 (7th Cir.). URL: http://law.justia.com/cases/federal/appellate-courts/F3/115/506/568256/.
1829
Gregory v. Helvering (1935) 293 U.S. 465, 469: «There is no rule against taking advantage of opportunities created by Congress or the Treasury Department for beating taxes»; Bass v. Commissioner (1968) 50 T.C. 595, 600: «A taxpayer may adopt any form he desires for the conduct of his business, and… the chosen form cannot be ignored merely because it results in a tax saving».
1830
Bass v. Commissioner (1968) 50 T.C. 595, 600 (the form chosen for business «must be a viable business entity, that is, it must have been formed for a substantial business purpose or actually engage in substantive business activity»).
1831
Ingemar Johansson et al. v. United States of America (1964) 336 F.2d 809. URL: http://openjurist.org/336/f2d/809.
1832
SDI Netherlands B.V., f.k.a. SDI International B.V. v. Commissioner of Internal Revenue (1996) 9107 T.C. 161. URL: www.fordham.edu/law/faculty/colon/INTLTAX/sdi.htm.
1833
PT. Transportasi Gas Indonesia v. Direktur Jenderal Paiak (Case № Put-13602/PP/M.I/13/2008) (2008).
1834
Directorate General of Taxes. Circular Letter № SE-04/PJ.34/2005. 7 July 2005.
1835
Freddy Karyadi. Indonesia: Casenote – Determining Beneficial Ownership. IBFD, Asia – Pacific Tax Bulletin. March/April 2009. P. 81.
1836
Decision PUT-23289/PP/M.II/13/2010 (pronounced on 27 April 2010).
1837
Freddy Karyadi. Tax Court Ruling on Beneficial Ownership of Interest on Bonds Issued by Dutch Special Purpose Vehicle. IBFD, Derivatives and Financial Instruments, November/December 2010. P. 184.
1838
DDIT v. Universal International Music B.V. (2013) ITA 1464.
1839
Arne Riis, Nikolaj Bjørnholm. First Danish Ruling of Beneficial Ownership. European Taxaiton, 2010. P. 2.
1840
Lasse E. Christensen, Jef N. Hounsgaard. Danish Court Decided First Beneficial Ownership Case. 2011. P. 1.
1841
Lasse E. Christensen, Jef N. Hounsgaard. Danish Tax Ministry Will Not Take Beneficial Ownership Case to Supreme Court. 2012. P. 1.
1842
Jens Wittendorff. Taxpayer Prevails in Second Beneficial Ownership Case. 2011. P. 558. URL: services.taxanalysts.com.ludwig.lub.lu.se/taxbase/tnimag.nsf/96f174fb137caf5185256aae0076a5e7/392c617576d63353852577e3000cb0db?OpenDocument.
1843
Ibid. P. 410.
1844
Arne Riis. Danish Tax Authorities Prevail in Recent Beneficial Ownership Decision. 2011. P. 186–187.
1845
Thomas Booker. Recent Developments Regarding Beneficial Ownership in Denmark. European taxation, 2012. Vol. 52. № 2–3. P. 67–76.
1846
Ibid.
1847
Ibid.
1848
Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States.
1849
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
1850
Arne Riis, Denmark: new anti-abuse rules aim to protect dividend WHT. Transfer Pricing International Journal. BNA. February 2013. URL: www.bechbruun.com/~/media/Files/Videncenter/Artikler/Corporate/2013/New%20anti-abuse%20rules%20aim%20to%20protect%20dividend%20WHT.pdf.
1851
RG 1481/2007, 28 September 2009, Tribunal Economico Administrativo Central.
1852
Adolfo Martin Jimenez. Beneficial Ownership: Current Trends. IBFD. World Tax Journal, February 2010.
1853
Audiencia Nacional JUR\2006\204307, Case 1110/2003 от 18.07.2006 Westlaw Aranzadi.
1854
Audiencia Nacional, 26.03.2007 (JUR\2007\101877); 13.11.2006 (JUR\2006\284618); 10.11.2006 (JUR\2006\284679); 20.07.2006 (JUR\2007\16526); 18.07.2006 (JUR\2007\8915), (JUR\2007\16549).
1855
Adolfo Martín Jiménez. La tributación de los cánones o regalías in Ruiz García and Calderón (eds.), Comentarios a los Convenios para evitar la doble imposición y prevenir la evasión fiscal concluidos por Españav. Coruña: Fundación Barriè de la Maza, 2004. P. 647.
1856
Francesco Avella. Recent Tax Jurisprudence on the Concept of Beneficial Ownership for Tax Treaty Purposes, European Taxation, February/March 2015, IBFD.
1857
Vadim Medvedev. Ukraine branch Report. The taxation of foreign passive income for groups of companies. 2013. Vol. 98a. P. 755.
1858
Постановление Днепропетровского окружного административного суда по делу № 2a/0470/15215/11 от 25.04.2012 г.
1859
Постановление Днепропетровского окружного административного суда по делу № 2a/0470/1541/12 от 15.02.2012 г.
1860
Постановление Львовского окружного административного суда по делу № 2a-2037/12/1370 от 20.06.2012 г.
1861
Рустам Вахитов, Елена Вознюк. Концепция бенефициарной собственности в судебной практике Украины и России. Legal Insight. 2013. № 5 (21). URL: http://legalinsight.ru/koncepcija-beneficiarnoj-sobstvennosti-v-sudebnoj-praktike-ukrainy-i-rossii/.
1862
Постановление Киевского апелляционного административного суда № 2а-11088/12/2670 от 29.11.2012 г.
1863
Постановление Киевского апелляционного административного суда № 2а-14772/12/2670 от 14.02.2013 г.
1864
Постановление ВАСУ от 21.05.2013 г. по селу № К/800/2817/13 («SEMKI»); Постановление Днепропетровского апелляционного административного суда от 18.12.2012 г. по делу № 2a/0470/1541/12 (окончательное) («Легкi» и «Флiнт»).
1865
Постановление ФАС МО от 07.04.2011 по делу №А41-598/10. URL: http://kad.arbitr.ru/Card/f18a37d5-310b-494-aead-caa4fb0c5e1d.
1866
Постановление девятого арбитражного апелляционного суда от 05.12.2012 по делу № А40-60755/12 URL: kad.arbitr.ru/Card/c07156d1-f155-4da9-8ada-67b8b6853c5a.
1867
Постановление девятого арбитражного апелляционного суда от 25.02.2015 по делу № А40-28065/13 URL: http://kad.arbitr.ru/Card/98f7dffc-69f9-413a-9cd9-62d0ad17dbef.
1868
Постановление федерального арбитражного суда Москвы от 19.05.2015 по делу № А40-100177/13. URL: kad.arbitr.ru/Card/fe82a0c5-bcf5-4d26-85ef-bc23d395b615.
1869
URL: www.ey.com/Publication/vwLUAssets/EY-tax-alert-8-july-2015-rus/$FILE/EY-tax-alert-8-july-2015-rus.pdf.
1870
Решение арбитражного суда Москвы от 31.07.2015 по делу № А40-41441/15. URL: http://kad.arbitr.ru/Card/82a04702-4300-4039-b7f3-7fea75360921.
1871
Постановление девятого арбитражного апелляционного суда от 04.08.2015 по делу № А40-12815/15. URL: kad.arbitr.ru/Card/6ac9d3bc-81cd-4bb1-af0f-22052ef4f596.
1872
Определение Верховного суда РФ от 21.12.2015 по делу № А14-13723/2013. URL: kad.arbitr.ru/Card/5c14d57a-fa0d-4e57-87d2-79edd7fd7851.
1873
Постановление федерального арбитражного суда Московской области от 15.01.2016 по делу № А40-187121/2014. URL: kad.arbitr.ru/Card/026312b7-cc1c-492f-9f9b-eabf6aa61725.
1874
Постановление федерального арбитражного суда Северо-Западного округа от 15.03.2016 по делу № А13-5850/2014. URL: kad.arbitr.ru/Card/9270f2c5-5c69-4021-98cf-4dd8f95bd17a.
1875
Постановление федерального арбитражного суда Московской области
