   
  


    ,                    ,       ,    .                 ,               .      ,              ,                    .





  

   





2016



 336.225:346.6

 65.261.4/67.402 (2)



ISBN 978-5-9908572-2-3



 . . 

   , , 2016




    :  


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            ,    ,        .   ,            .

                 :   ,  ,  ,  ,  ,  ,  ,  ,  ,  ,  ,  ,  .

         ,     .







There is never a dull moment in the world of an international tax lawyer.

Prof. Kees van Raad

             ,      ().           :  ,         .     ,             ,    .       ,  ,           .  ,              ,         .

         ,             , ..      ,      .        ,    ,           .                   .    ,             ,     -;       ,    ,          .

           ,   ,      .       ,     (   )   ,   .            :         .         ,         .         .           ,      ,     , ..     ,         .

         .         ,     .  ,         ,            ,          . ,        .           ,      ,    ,  -,            .     ,         .

        .     ,     ,        XX.,       .  , ,         ,         .  ,               .

    XX.        .        ..[5 -  ..            : .  . . . ., 2002.] ,         1928.    [6 - Seligman E. R. A. Double Taxation and International Fiscal Cooperation. The Macmillan Company. N.Y., 1928.].  ,             (1843),  [7 - Seligman E. R. A. Essays in taxation. The McMillan Company. N.Y., 1925 (10th ed.).],   (1845),         ,      .   .,           ,   ,            .               ..[8 -  ..       //  . 1929. 7.]  ..[9 -  ..       ,    //  . 1929. 910;  ..     -  //  . 1929. 1112.].

-    ,     ,       ,       .                 ,        (   ).             ,      / ,    , ..       .  , ,     ,             .

  ,      ,  ,          [10 -                  .          Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989.]     .  ,    ?          ?            ,      ?  /      ,       ?            .

             ?     ,   ?      .   ,         ,          .               ,   ,      ,            .

       -   .  [11 - David Rosenbloom, The David R. Tillinghast. Lecture International Tax Arbitrage and the International Tax System. International Tax Law Review. 2000. . 137, 140.]  -   ,         ,        .          -[12 - Reuven S. Avi-Yonah, Commentary on David Rosenblooms, The David R. Tillinghast Lecture International Tax Arbitrage and the International Tax System. International Tax Law Review. 2000. . 167, 169.],  ,              (           )           [13 -     (2000)  -   2. .      ,    ,       3. (OECD Model Tax Convention: 50 years of promoting a business-friendly tax environment. URL: www.oecd.org/general/oecdmodeltaxconvention50yearsofpromotingabusiness-friendlytaxenvironment.htm.)].    ,              .

      .                 .                              .        ,      ,       .

       [14 -      MNE,   multinational enterprise,   MNC (multinational company).             (Guidelines on Multinational Enterprises, 1976):         ,      ,   ,          ,   ( )                      . ,      ,     ,         -.]          ,   ,        .  ,      ,             ,    .          , ..         .       ,                     .

          ,           .      .            :      ,           .    BEPS,               (    (G20),          ,   ).           ,           . ,                            ,      . ,             (),   BEPS (Multilateral Instrument on Tax Treaty Measures to Tackle BEPS),    15 BEPS.              .

  ,          ,  ,          ,     XX.,     .




 1.    


    ,     ,    ,     [] .

    -.  - (VIII.)



A large part of the costs of the government is traceable to the necessirty of maintaining a suitable business environment.

T. S. Adams. The Taxation of Business (1917)

     ,      ,      .       , , ,  .     ,       ,    ,      [15 - Compania de Tabacos v. Collector, 275 US 87 (SC). P. 100. URL: supreme.justia.com/cases/federal/us/275/87/case.html.].           .          .           :  ,  ,    . ,        ,      , .. .      ,  ,   ,       .       :  ,       ..           ()    ,           .       ,     ,         .

         , ,   ,   .       ,     .        ,   ,        .  ,       ,     ,     [16 - ., , . 39    ( ,   ).].      ,   ,     ,      , ,            .

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          .    (direct tax)  ,   ,     .     ,     ,   ,   .          ,    ,      ,         .

       . ,  ,              ,   -  .       ,       .          :  ;  ;  ;  ;    ;   .

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   .          (consumption tax): ,          ,      .                  .    ,      1955.         , ,    ,  ,         .

  

   (personal income tax)     ,       - ,  ,   ,   (  ),      ..          ,      -.            , ,   .

  ,   

             (inheritance tax)      (causa mortis).          ,      (gift tax).   ,   ,       .            :     (donor-based tax)     (donee-based tax).

    ,         (),        (estate taxes)     (wealth tax).            ,    ,  .     , ,        .     .            .        (,     ),   ( ,     ).             ,      ,       .               ,    ( ),   ,      .

     ;          (),          .       ,   ,   ,   ,       .

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,  ,  ,    ,            (capital gains tax),     . ,            ,     .             ,        . ,                  (, , , , , ,    ),           ,      .         ,           (capital nature)    (trading nature) , ,     .      ,  , /    ,     ,     .          ,                  (, , ,   ..),           .

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        ,      .   ,  ,            .     ,                  .

                (corporate income tax).          ,        .

          , ..     .             .              ,         ,    ,         .         .    .

          ,    .          .     ( )     ,    .  ,  ,         .            ,          ,       ,  ,    ,     .                        ,    10  25% (   )    .      25%-   ,         10%-  (     ,   ).

             ,       ,              ,  .            (, ).      ,    .           :          ,       (   ),          .                 ,        .       -    (   ),      (integration system).            .            , :

    (      ),       (participation exemption).        ,  .          .

        (dividend-received deduction),    :          .

   (imputation systems)      ,             (     )         [17 -       .: Peter Harris. Corporate/Shareholder Income Taxation and Allocating Taxing Rights Between Countries. 1996.].    IBFD,   [18 - IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 227.]    ,         ,    ,     ,   ,       .     .           (gross-up)    ,  .  ,       ,      .       ,      ,       .           ,  ,        (shareholder credit account),       (variable imputation system).        (compensatory tax).      ,        .   -,    ,      .           , ..        .             (underlying foreign tax credit),     .               (tax credit).

   (split rate system),         ,        ,    .

   ,  ,    ,              .    ,       ,    ,    -,          (flat-rate withholding tax).

  ,     ,         ,  -         .            ,      [19 -  ,                ,   :   . , , , , ,           ,  .],      ,             .            .                ,        [20 - Ward Hussey & Donald Lubick. Basic World Tax Code and Commentary. 1996. 164.].              ,         ,     ,    , , ,          ,   ,     (underlying tax)[21 - Richard J. Vann. International Aspects of Income Tax // Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 12. International Monetary Fund 1998, Victor Thuronyi, ed. URL: www.imf.org/external/pubs/nft/1998/tlaw/eng.].                 ,           .

        ,     ,               .                    ,            .          ,      ,         ,      .

    

           . -,   ,  ,        ,   -   , ..       ,    .                     .                 (   )                ,      .      ,      :            ,  ,  ,    .                  -  .

  , -,  ,           .          -        ,  ,       ,       ,                 (  )    .

             (branch remittance tax).     ,         ,     .        .                  ,                  .

 ,     ,        ,              ,                    .

             .   ,      , ..    ,            .              -     . ,         ,          .

            .    -          ,         ,          .    ,                   ,      .                ,   .        -      ,         [22 - .   Vodafone International Holdings B.V. v. Union of India, 2012 (URL: indiankanoon.org/doc/115852355),         -    . .      (Vodafone India // Wikipedia, the free encyclopedia. URL: en.wikipedia.org/wiki/Vodafone_India#Vodafone-Hutchison_Tax_Case; Tax alerts: the Vodafone case // Ernst and Young India. URL: www.ey.com/IN/en/Services/Tax/About-Tax/Tax-alerts-the-Vodafone-case).].              ,        ,        ,  .      ,          ,   ,  ,   .  -                ,         .

                    . ,    -           .     ,   ,        -   ,   ,     ,    .     ,     .7  ,    ,          .         ,        .       :            ,    ,          .

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,  ,    .          ,      ,         .      ,        ,            (states),  (lands),  (republics),  (counties),  (cantons)  ..    .     , , , , .          ,     ,   .     ; , -     ,         : ,   .  ,  ,     ,           .

        ,       .    ,  ,     .            :  ,  ,  ,       ,             .   ,   ,        ,     .   (  )        ,   . ,        ,    ,                 ,    .

  

            (worldwide taxation),       ,      ,         (source taxation principle).

     ,        ,      ,    (          ).       ,          -          -        .          ,       ,         .       (,   ),       ,    .  ,     :           ,                ,      , ..     .                 ,           .

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 ,      ,       ,     -.   ,       (.7      ).      ,     (, , ),   ,     ,   -,            .

                ,              ,             ,     .        ,        -.

         ,   -        .  ,            .       -,          ,         .             ,                 ,     (      , , ).       ,   ,            (        ).




 2.   



Can a country simply decide to tax non-residents that have no connection to it on foreign source income? The answer is clearly no, both from a practical perspective and, I would argue, from a customary international law perspective. The fact that this rule is followed from a sense of legal obligation is illustrated by the behavior of the US precisely because the US felt bound by a customary international law rule not to tax non-residents directly on foreign source income

Reuven Avi-Yonah. International Tax as International Law. University of Michigan Law School (2004)



[I]nternational law is part of our law, and must be ascertained and administered by the courts of justice of appropriate jurisdiction as often as questions of right depending upon it are duly presented for their determination. For this purpose, where there is no treaty and no controlling executive or legislative act or judicial decision, resort must be had to the customs and usages of civilized nations, and, as evidence of these, to the works of jurists and commentators who by years of labor, research, and experience have made themselves peculiarly well acquainted with the subjects of which they treat. Such works are resorted to by judicial tribunals, not for the speculations of their authors concerning what the law ought to be, but for trustworthy evidence of what the law really is.

Justice Gray, Paquete Habana Case 175 US at 700 (1900).




2.1.      


                                   .            International Tax Law (.   ),  International Taxation,  International Tax (.  )[24 -  ..       //     :  . . . , 46  2007. / . .. . : -   , 2007. . 483493.],        [25 -    ,          : International Bureau of Fiscal Documentation, IBFD, the Netherlands (www.ibfd.org); Bureau of National Affairs, BNA, USA (http://www.bna.com/); LexisNexis, USA (www.lexis-nexis.com); Tax Analysts, USA (www.tax.org).].

                 .   ,           .            ,     . ,                       .

  ..[26 -  ..        // - . 2008. 3. URL: www.law.bsu.by/pub/48/4_leshchenko.doc.],           ,           .         ;           ;     ,      ,  ..          ,     ,    ,     ,     ,    ,    .

          ..[27 -  ..      :    //  . 2006. 3. . 2431.],                      ,     , ..   .           ,     (   )   ,        , ,  ,      .

        ,      [28 -  ..   : - . .: , 2009.].     , ..   ,         . -,          ,     ,      .           ,       ,     .       ,     ,        , ,  ,  .  ,    ,          (international tax regime),        ,     ,        [29 - Reuven S. Avi-Yonah. International tax as international law: an analysis of the international tax regime. Cambridge Tax Law Series. NY, 2007. P. 3.].        ,   ..,      .

     ,                  . .. ,              ,     (    )     ,          [30 -  ..       . .: - , 2005. . 5354.].           ,        .

 ,              ()    ,     , , ,     [31 -  ..   .     . .: ; , 1998. . 47.].         ,          .        (    )                       .            .        .    ,         -                        .

                          .  :             .            [32 -  ..   ..:  , 1986. . 44.].                      . , .. ,     ,              ,    .           - ,            .           . ,         .  ,   ,       ,       ,                .         ,      .      (   ).

       , ,    ,        ,    , ,    .      ,  .

 ,          .   ..[33 -  . .    / .:  , 2008. C. 50, 104.],      , ,       ,     ,                       . ,                .

      ,             ,    ,   ,    ,   , -                ..        ,           (, )   .   ,   ..,                    .

 ..[34 -  ..   :   . .: , 2007. .452.]       - , .. ,    .          ,     ,          .         -  ,         ,    .                        (, ),         [35 -  ..           -  //  . 2006. 1. . 4448.].

..[36 -  ..      :   //   . 2004. 4. . 91102.] ,    ,        (   )      ,         ,       .        ,  .    ,  ,     ,            .

  ..,  ,         -           ,     ,      ,          .               ,    ,     ,      .      ,     .         [37 - Arnold Knechtle. Basic Problems in International Fiscal Law. London: HFL Publishers Ltd., 1979. P. 37.], ,           ,        .

        ..[38 -  ..   .     . .: ; , 1998.] ,                .             ,         ,      (US international tax law). .. [39 -  . . 383.],          :   ,     ,      .        (international tax law),        .            .             (  ,   )   ,     (  )      (  ,       ,        ).          .      ..[40 -  ..  : . .: -  .., 2006.],      .               ,        - ,       .

..[41 -  ..           :  . . . ., 2002.]            - ,        ,    , ..     .       (  ),     ,    ,      ,     .

,   .[42 -  .   : ,   //   . 1995. 5. . 125135.],      ,               .  ,         ,    . ..  ..[43 -  ..,  ..     //  :   /  . . . . .: -, 2000.]         ,        ,      .

           . ..[44 -  ..         :  . .: , 2005.] ,                   .       ,               . ,           ,             .         ,         .             :           , ..      .      , ,   ,       .    ,       ,    ,        .    (  )  .          .

           .       ,      ,  .

      - ,    :    .   ,  ,          .       .     ,    -,            .  ,                .        :  ,    ,      ( )   ,         [45 - Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. . 20.].   ,         ,        . ,              [46 - Ibid. P. 26. 45.].

    .. ,      ,          ,         ,     .        ,     .  ,   ,          ,              ,   ,        .     ..                      .    ,      ,           ,  ,  ,       .                  ,            ,   .         ,      (       4 ).

,   ,     ,      ;        ,       ,          (  ).                     ,       ,       ..  ,   ..,   ,      ,     ,   - ,    ,   ,                .               ,      ,    .

   , ..          ,     -        ,      .              ,    .  ,    US International Tax Law (   )  ,      -,      .          ,      ,     .               ,        .




2.2.    



       (   ,       ) - .      ,    ,             ,   .      - ,     ,           - .         ,       .

 ,         ,      ,  , , ,  ,     ,       ,          ,     ..           ,        ,     ,  ,  ,   .

             .        ,            ,      .         ,            .          ,            .

  .38    [47 -     //   . URL: www.un.org/ru/icj/statut.shtml#chap2.], ,          , : )  :  ,   ,  ,    ; b)      ,     ; )   ,   ; d)                       ,   . 59.

 ,        ()   , -         ()        .      .   ,      .          -,     -       .

 -    ,         ,    .   ,     ,       .

    ,  ..,    (   )    -   : 1)      ; 2)      ,    (),     ,        ; 3)  ,       [48 -  ..   : - . .: , 2009. . 50.].

      ,     .    ,         ,   ,      (  ,      ..).   ,   . ,           ,       .   ,     .    , -   ,     ,    (,      ,       )  .      ,  . [49 - Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. . 14.],   :

  ,        (   );

     ,    ,     ,        ,       ;

  ,           ,      ;

-      ,     ,         ,  ,      .

        ,        .

     [50 -            ()  22  1969.          ().      1980. (     . URL: www.un.org/ru/documents/decl_conv/conventions/law_treaties.shtml).] ,       , ,    ,     .               .     ,       , ..   .    - ,    ,      ,       .     ;      ;    ,      ;          ;      ; ,      ;   ,          ;      .[51 -  ..     .           19681969. .:  , 1973;  . .   .  . .:  , 1980.]       ,  ,     ,     ,     ,      .




2.2.1.      


                  ,      .               ,  ,          .     [52 -  5       31  1995. 8           .],       ,    ,      [53 -  :    . -: [..], 1978.],       [54 -   ,   ,     . . XXXII. ., 1978.],    ,    [55 -  .].      5  10  2003.[56 -        10  2003. 5                 //  . 2003. 2. URL: rg.ru/2003/12/02/pravo-doc.html],       , ,           ,        ,    .

    ,  ,            .         ,            .         ,  ,         .




2.2.2. - 


-            ,       .                 ,      .   ..[57 -  :  / . . . .  . . . .: , 2005.],                .. ..               . ,     ,             ,     [58 - Cartou L. Droit fiscal international et europeen. Paris: Dalloz, 1981. P. 27.].          (general international law).   ..,          -  ,       .        ,           .        ( )            .     ,            ,     (    ),   (  ,   ). ,           ,   ,         ,      .  ,      ,       ,           ,     .

- ,    ,      , ,    ,                  .  ,  ,           .      ,           ,       .        ..      :       ,           ,             ,            [59 -  ..       . .: - , 2005. . 33.].  ,  .[60 - Cartou L. Op. cit. P. 26.],        ,  .  .[61 - Tixier G., Gest G. Droit fiscal international. Paris: PUF, 1985. P. 32.]                .




2.2.3. 


          -    .       ,       ,  ,  .        .          : , ,  ,     ,           .       ,         ,    ,             .   ..,                                     [62 -  ..   .     . .: ; , 1998. . 43].




2.2.4.  


  -          .     ,         ,    ,     .         ,  / , ,      ()[63 -  ..         // . 2006. 9;  ..       // . 2007. 2;  ..             2007  // . 2007. 10;  ..            // . 2007. 12;  ..              //   . 2007. 10.],              1950.   [64 -           4  1950. URL: europeancourt.ru/konvenciya-o-zashhite-prav-cheloveka-i-drugie-oficialnye-dokumenty/konvenciya-o-zashhite-prav-cheloveka-i-osnovnyx-svobod.].       1998.  ,    . 15        .   . 32      ,          .          ,      ,                  [65 -      30  2001. 13-        7  1  7,  1  77   1  81            ,           铻;     14  2008. 4588/08    33-12967/2007.].                [66 -      20  1999. 1-7/-1341   ,               //   . 2000. 2.].

     ,    ,  ,      ..  .[67 - Berr C.J., Tremeau A. Le droit douanier: regime des operations de commerce international en France et dans la C.E.E. Paris: Economica, 1988. P. 67.],    ,   ,   . ,     ,  ; ,            .

                  ,           (,      ).    ,   ,     ,       [68 -  ..     - :   //  . 2005. 9. . 69.].  ,      ,   ,          ,        .         (Judicial Committee of the Privy Council)    ,       [69 -       31 ,       ,   13    .        , , ,  ,   , -  , -, ,  -  , ;   , ,  ,   :  , , ;    , ,   ,  ,  , , ,   ,   --,   ,  ,   ,      ,      ().         ,  ,    ,  ,     ,   .  ,       -,          (: Exchange of Notes concerning the Reference of Appeals from the Supreme Court of Brunei Darussalam to the Judicial Committee of Her Majestys Privy Council. Bandar Seri Begawan: Foreign and Commonwealth Office. 1995. 19


 January. URL: www.gov.uk/government/uploads/system/uploads/attachment_data/file/273164/2841.pdf).].

        . ,     ()       ,  ,  ,    .       (common law)     ,        ,        .                     ,             .              [70 - Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Taxmann, 2008. . 59.].     ,      (   )[71 - Commonwealth of Nations // Wikipedia, the free encyclopedia. URL: en.wikipedia.org/wiki/Commonwealth_of_Nations.],         [72 -  ,     ,    , ,             .               .            .  ,     (, ),       ,     (English law // Wikipedia, the free encyclopedia. URL: en.wikipedia.org/wiki/English_law).]. ,   Hunter Douglas v. MNR     ;   Thiel v. FCT[73 - Thiel v. Federal Commissioner of Taxation (1990) 171 CLR 338.]       ;  CIR v. United Dominions Trust Ltd       ;  Donroy Ltd. v. United States[74 - Donroy Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United States of America (1961) 17463. URL: ca.findacase.com/research/wfrmDocViewer.aspx/xq/fac.19610503_0000031.NCA.htm/qx.]     ;    CIT v. Visakhapatnam Port Trust[75 - Commissioner Of Income Tax v. Visakhapatnam Port Trust (1983) 144 ITR 146 AP. URL: www.indiankanoon.org/doc/865397.]  ;    630 v. MNR     .. ,   ,         [76 -  .: Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. . 59.].

  ,   ,     ( )  . ,                  ,        .       ,   ,   ,         ,      ( ). ,       .   ,                 ,          .         .

         [77 - European Court of Human Rights. URL: www.echr.coe.int.],             1950.   .   . 32      ,          .     .

    23  2006. 46343/99   Riener v. Bulgaria[78 - Riener v. Bulgaria (Application 46343/99). European Court of Human Rights. 2006. 23th May. URL: hudoc.echr.coe.int/eng?i=001-75463#{"itemid":["001-75463"]}].       (    ).                       .    , ,   ,        ,                   .  ,   , ,   ,       ,   ,          .   ,    , ,       . 2. 2 4           ,         ,      .     5.        [79 -    (     23  2006. 46343/99 / . . .., . . //  . URL: lawrussia.ru/texts/legal_319/doc319a973x645.htm.].

    ,       .    ⻠      ,     ,   ,  ,          ,     .      ,                    [80 -    9  2007.   803/02 / . . .. // . . URL: https://www.lawmix.ru/vas/119907.].  ,              ,     . 1 1         .      ()                .      25.       .

, ,       . ,        ,   ()              ,   .     ,    ,      , , ,             ,    .     18  2001.    [81 -     .     2001. . 2 / . ..  . .:  , 2004. . 370, 375.],      ,      ,       .      ,       .

 -         -    ,     ,                [82 -  ..              //     . 2005. 4.].

,       ,        .       ,         :           ,       .    -        ,   ,         .       ()      ,    .




2.2.5.   


  ,           ( )  .          ,   ,    (, ,    ).     ,         .         -  ,        .

            , ,    ,     .                      .                 .  ,              .




2.2.6.   


   ,           ,     ,    .       ,      .         XIX.    ,           ,            .

       -  1899.,           1870.,      .            [83 - Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 16.].        ,  . ,       ,              .         .

    -    ,      .       ,   ,         ,    .      :                 ,        .    .  .[84 - Ibid. P. 18.],      , ..             ,     ,             .  ,  ,    ,            .      ,              ,      .     ,     . ,             ,                    ,  [85 - Knights of Columbus v. The Queen [2008]TCC 307 (TC) at 82.].




2.2.7.   


            (Treaty on European Union)      (Treaty on the functioning of the European Union),         (Charter of Fundamental Rights of the European Union, 2012)[86 - The Treaty on European Union and The Treaty on the Functioning of the European Union (2012/C 326/01); Official Journal of the European Union.          2007.].           ,   1950- .     ,              .  ,       .       Van Gend en Loos v. Nederlandse Administratie der Belastingen [87 - Van Gend en Loos v. Nederlandse Administratie der Belastingen // Wikipedia, the free encyclopedia. URL: https://en.wikipedia.org/wiki/Van_Gend_en_Loos_v_Nederlandse_Administratie_der_Belastingen.],        ,     -, ..    .

      .   .115   ,    ,   ,     .  .94      .     27 ,     ,     [88 -     .: European Union // Wikipedia, the free encyclopedia. URL: https://en.wikipedia.org/wiki/European_Union.]. ,   ,         27     -.            :       (1990)[89 - 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. Official Journal L 225. 20/08/1990. P. 69.];    (1990)[90 - Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. Official Journal L 310. 25.11.2009. P. 3446.];       (2003)[91 - 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. Official Journal. L 157. 26.06.2003. P. 4954.];    (2003)[92 - Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments. Official Journal. L 157. 26.06.2003. P. 3848.].     , , ,             .

       

 ( )     4  1950.[93 -         (, 4  1950.) (   21  1970., 20  1971., 1 , 6  1990., 11  1994.) //      :   . URL: www.echr.ru/documents/doc/2440800/2440800-001.htm.]       ,   ,       .  .1    [94 -    30  1998. 54-               // . . URL: http://base.garant.ru/12111157/.]   ipso facto                     .        1998.          .     ,   .

         -      ,         .        ,   .1   ( ), .6 (   )  .14 ( ).             ,   ,     -.




2.2.8.     


         . ,            ,    ,   ,   .           ().     .         ,       .  1994.      , 1           ,               [95 - Edmond McGovern. European Community Anti-Dumping and Trade Defence Law and Practice. Globefield Press, 2008. P. D5:21.]. ,                    (Domestic International Sales Corporations).       ,  ,     ,        [96 - Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 28.].




2.3.       



       ,     ,    ,        .   ,          ,              ; ,  ,     ,   .




2.3.1.     


        .            ,       ()     ,     [97 - Alfred Nizamiev. The Main Characteristics of States Jurisdiction to Tax in International Dimension. LM Theses and Essays. 2003. Paper 36. URL: http://digitalcommons.law.uga.edu/stu_llm/36/.].             .

     , ,         (    ).        ,    (.. )          .   .[98 - F.Mann, The doctrine of Jurisdiction in International Law, III RdC 1964-I. P. 30.]   :    ,            ,        . ,  ,        ,       ,          ,     ,       ,     ,    ,    ,    [99 - Ibid. p. 15.; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 1314.].           ,    ,          .      , ,         (1962)[100 - Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962; Kathleen Hixson, Extraterritorial Jurisdiction Under the Third Restatement of Foreign Relations Law of the United States  Fordham. International Law Journal. Issue 1. 1988 (art. 6).]:            .       , , ,    -  [101 - Jean Marc Rivier, Droit Fiscal Suisse: Le Droit Fiscal International (1983). Le pouvoir ddicter des norms de droit fiscal et de les appliquer pour lever limp?t.]      ,       . .[102 - J.H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. P. 241.]            :   ,       .

  . ,    ,      : ,   .   ,        - - :    [103 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 13.].           Cook v. Mexico[104 - George W. Cook (U.S.A.) v. United Mexican States. Reports of International Arbitral Awards, 1927. P. 209213, 213217.],    ,          ,     .   , Santa Clara Estates Claim, -  ,        ,        [105 - Santa Clara Estates Case (Supplementary Claim), 1903. P. 455460.].       :             ,       ,  , ,   ,   ,   .           ,    ,        .          [106 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 46.].

         (   ),               ,     [107 - Ibid. P. 44.].    ,       .

          ,     .        the Lotus case[108 - S.S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, SeriesA. 10. Collection of Judgments. A.W. Sijthoffs Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.],             ,     ,          ,  ,    ,               ,       .

      ,       :  .        ,  ,     ,     ,  [109 - . :  ..,  .   . .: - , 2000;  . .   .    . .:  , 1986. . 75;  ..       //      : . . .: -   , 1979. . 8.].    ,  -                 (      , ,      ,       ).      (,         ,   ),         .     ,             - ,   , .. .  ,             :         .      ,          ,     [110 - W. Riphagen. Some Reflections on Functional Sovereignty. Netherlands Yearbook of International Law. Vol.6. 1975. .121165. URL: journals.cambridge.org/action/displayAbstract?fromPage=online&aid=5114160.].




2.3.2.     


           .    ,         :     .            (,   ..),    ;            ,         .        ,        (source rules), ,       .         ,       .

                .          ,      .                   , ,   ; ,  ,      (     ).

         ,        ,      (legislative jurisdiction),  (executive jurisdiction)   (adjudicative jurisdiction) ,   ,         [111 - Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. . 3132.].      ,  , ,    ().  ,   ,    :     (jurisdiction to prescribe),  (jurisdiction to adjudicate)       .    ( )    .




2.3.3.  


              [112 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 64.].      /   ,   , ,     ,          ,    ,  . ,     ,          ,        ,      .         .

    .  ,                       .   ,        ,    :  ()  .      ,        ,         [113 - David H. Rosenbloom. Taxing the Income of Foreign Controlled Corporations. 36 Brooklyn Journal of International Law 1525, 1532. 2001.].                    .

      Ex parte Blain In Re Sawers  1879.[114 - Ex parte Blain; In re Sawers (1879) LR 12 Chancery Division 522 at 526.]        ,     .    ,           ,        .    :  ,     , ,  ,   ,                   , ,    ,     ,              ,        ,  ,     -     -  .

     Clark (Inspector of Taxes) v. Oceanic Contractors Inc.[115 - Clark (Inspector of Taxes) v. Oceanic Contractors Inc. (1983) 1 ALL ER 133.]       ,   -           ,  400,        .     ,       ,  ,          1964.        ,    (PAYE tax),    ,       .            .              .  ,                 ,   .  , ,      ,          (tax collector)   ,    ,       .    ,   ,         ,    .          ,    .          ,    ,      ,     .   1) ,       ,        ,      ; 2) ,    ,         ,   ,        .  ,    Ex parte Blain,     :       ,          ,     ,     -  , ,             ,       ,              [116 - Clark v. Oceanic Contractors Inc. (1983) Lord Scarman: Parliament recognises the almost universally accepted principle that fiscal legislation is not enforceable outside the limits of the territorial sovereignty of the Kingdom. Fiscal legislation is no doubt drafted in the knowledge that it is the practice of nations not to enforce the fiscal legislation of other nations. But, in the absence of any clear indications to the contrary it does not necessarily follow that Parliament has in its fiscal legislation intended any limitation other than that imposed by such unenforceability.].    ,      ,    ,    .   ,  ,  ,         .   ,   ,  ,        .

 ,   ,    (trading presence)  .                 . ,        .     Oceanic    ,     .        ,     . Oceanic     .      ,            ,    .

    Agassi v. Robinson (Inspector of Taxes)[117 - Agassi v. Robinson (Inspector of Taxes) [2006]1 WLR 2126. 186. URL: www.publications.parliament.uk/pa/ld200506/ldjudgmt/jd060517/agasro.pdf.]            Clark (Inspector of Taxes) v. Oceanic Contractors Inc.       ,          ,     ,   .    ,        ,    .   Nike Inc. Head Sport AG    ,            .    ,         ,      ,     .         ,       ,  ,  ,   .  ,   Nike  Head        ,         .  ,   , :   . 555558                 ,         .   ,   ,    ,   .           ,            ,             1988.           ,         ,          ,   ,          (presumed legislative intention).

     ,      :

       (location of source)    ,    .

    ,        (sufficient connection),         .

  :          ,          ,       (   )     .

      (rule of construction);  ,            .

     ,          ,     ,     -  , ,      .

       ,           .            ,  .

       ,         .         .




2.3.4.  


            , ,   ,           ,    .      ,       .

       [118 - Louis Henkin. International Law: Politics, Values and Functions. Martinus Nijhoff Publishers, 1989.] ,        ,       . ,           . ,        , ,   ,   ,           .    ,  ,  , , ,    ,          .

           ,        .       ,          ,           .        ,         .

     ,           ()     .       ,      .           .            ,         ,      .    ,            ,  ,   ,            () ,     .




2.3.5.  


               (jurisdiction to enforce)         ,      ().                 ,       .            ,      .           (domestic source income)     (foreign source income)                .

                            ,            [119 - Restatement (Third) of the Foreign Relations Law of the United States (1987), 431.].         ,            , ,          . ,   the Lotus case[120 - S.S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, SeriesA. 10. Collection of Judgments. A.W. Sijthoffs Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.]    :     ,          ,   ,  []           .

        ,          .   ,              , ,      .   ,           ,    ,          .  ,                 .   , ,         ,   [121 - United States v. Toyota Motor Corp. (1983) USDCC Cal.]. ,   United States v. Toyota Motor Corp.        Toyota Motor Corp.,   ,    Toyota Motor Sales USA,   ,   ,       ,       .             , ,         ,     ,      [122 - Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 20. Ref. 10.].

 ,  ,          ,    ,   ,     ,   .  ,               ,     ,   .        ,   ,        .

       ,    ,               .             . ,   Milwaukee County v. M.E. White Co.[123 - Milwaukee County v. M.E. White Co., 296 U.S. 268 (1935). URL: http://caselaw.findlaw.com/us-supreme-court/296/268.html.]    ,               ,                 ,        .

  Government of India, Ministry of Finance Revenue Division v. Taylor and Another[124 - Government of India, Ministry of Finance (Revenue Division) v. Taylor and Another (1955) A.C. 491. URL: www.uniset.ca/other/css/1955AC491.html.]              ,    .         ,        .         ,      .                      .      : 1)    ,          ,       ,  2)  ,        . 302    1948.,      ,      ,      .          ,        .             .

                United States v. Harden[125 - United States of America v. Harden (1963) S.C.R. 366. URL: uniset.ca/other/cs5/1963SCR366.html.],        ,              ,      .         ,   ,         .        ,           , ,  ,     ,   .   Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson[126 - Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson (1979). URL: law.justia.com/cases/federal/appellate-courts/F2/597/1161/125691.]       ,      ()   ,    ,    ,            US v. Harden.  ,           .

          .    1966.        Sociata Anonima Principe Di Paterno Moncada v. INPS[127 - Sociata Anonima Principe Di Paterno Moncada v. INPS // International Law Reports. Vol. 71. C. J. Greenwood, E. Lauterpacht; Cambridge, Grotius Publications Limited, 1986. URL: www.amazon.co.uk/gp/reader/0521464161/ref=sib_dp_pt#reader-link.].                     ,       .       ,     .  :      ,           ,      ,   ,    ,        ,      .            .                2  1956..

                  .                        ,    ,     .

               , , ,           -   .         .                       , ,  .          ,      .    ,    . -,     ,  .26  . -,          [128 -      25  1988.,     1  1995.           .     3 2011.  ()     G20 [Convention on Mutual Administrative Assistance in Tax Matters. URL: www.oecd.org/document/14/0,3746,en_2649_33767_2489998_1_1_1_1,00.html.].  2003.   2003.  .27     ,         . ,   [129 - Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. URL: eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32010L0024:EN: NOT.]           ,     ,        .  ,          800       ,          [130 - OECD, Centre for Tax Policy and Administration, Tax Information Exchange Agreements (TIEAs). URL: www.oecd.org/document/7/0,3746,en_2649_33767_38312839_1_1_1_1,00.html.].




2.4.   



             ()  (fiscal attachment)[131 -           .         . ( .     //    . URL: www.vvtlaw.com/?page_id=389). .     /    .].            ()      (,   ,    ),   ()      .




2.4.1.     


 ,    ,             ,       [132 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 46.].      .   ,      [133 - Arnold Knechtle. Basic Problems in International Fiscal Law. Kluwer, The Netherlands, 1979.];  ,          ,         .

  ,  ,        :      (personal sovereignty),    (territorial sovereignty) .  ,         (   )     ( , )    (      ).

    ,           .       (personal fiscal attachment),       ();       (economic fiscal attachment)     .        ,       (,  ,   ),     .            ( )    ( ).

            .            ,    ,    .                       .     ,         .     ,            .            .            ,        ,        .          ,     .               .

          .  ,            ,     ( )     (   ,    ..).       (source)    ,      .    (  )     ( )   ,      ,    .  -               ,     ()     .

    [134 - Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 2021.],       .  (),    ,       .  , ,  ,           [135 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 20.].

 [136 - A.R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Intl Law, 1952. P. 145.],    (ability-to-pay principle), ,          ,   ,   .

 [137 - Ibid. P. 145146.] ( , benefits theory)            .

          .

        (economic allegiance)[138 - Georg von Schanz. Zur Frage der Steuerpflicht. Finanzarchiv, 9. Jahrg., H. 2. Mohr Siebeck GmbH & Co. KG, 1892. URL: www.jstor.org/pss/40904760.]:        ,         .

 ,    ,                ,       . ,        ,  ,   ,     ,   ,      .

             ,       ,  ,      [139 - U.S. Treasury, Blueprints for Basic Tax Reform (1977).].           ( ),        () ,   ,      .

     (source taxation regime)   ,      ,      ,         .  ,            ()     .            [140 - Stephen E. Shay, J. Clifton Fleming Jr. and Robert Peroni. Whats Source Got to Do With It? Source Rules and International Taxation. The David R. Tillinghast Lecture. 56 Tax Law Review. 2002. P 81, 92; Green, Robert A. The Future of Source-Based Taxation of the Income of Multinational Enterprises, 79 Cornell Law Review 18. 1993. P. 2122, 3032 and 7086.].            (1923),                     [141 - Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. League of Nations Doc E.F.S.73 F.19. URL: openlibrary.org/books/OL15422186M/Report_on_double_taxation.].     [142 - A.R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Int'l Law, 1952. . 146. Ref. 2.].        1923.:       ,  .    ,        . ,               . ,        - , ,     .      . , -,          :        ,         ,    . -,          ,         :           [143 - The 1923 Report on Double Taxation. League of Nations Doc E.F.S.73 F.19 at Part II, Section I.A. The Basis of Taxation. The Principle of Ability to Pay.].

             :    , ..   . ,   1921.   State of Colorado v. Harbeck[144 - State of Colorado v. Harbeck (1921) 232 N. Y. 71, 133 N.E. 357 N.Y. URL: uniset.ca/other/cs3/133NE357.html.]   - ,   (   )            ,         .

      ,        , ..         .       ,     .           .        ,        ,    -     .          (incidental presence)     .

  ,  1923. ,        [145 - Wirtschaftliche Zugeh?rigkeit (); economic allegiance (.).],              .       ,   : 1)  ,  , 2)   , .. .             [146 - The 1923 Report on Double Taxation. League of Nations Doc E.F.S.73 F.19 at Part II, Section I.A. The Basis of Taxation.]:      ,       ,   , ..   ,     ,   .  ,  , , ,    - ,    ,     .     : (1) ,    ,  - ,     ; (2)         ,    ,     ,   ,  ,       ; (3)     ,   ,      ,         .    ,      ,    ,  ,   ,   ,  ,      ; (4)   , .. ,            .

 ,                       .        ,          .         , ..   .            (, ,  ),    , ,   .

     , ,       (fruition),       [147 - Ibid. P. 23.].           ,          ,     [148 - Double Taxation and Tax Evasion. Report and Resolutions submitted by the Technical Experts to the Financial Committee. 1925 (F.212); Draft of a Bilateral Convention for the Prevention of Double Taxation and Tax Evasion. Report presented by the Committee of Technical Experts on Double Taxation and Tax Evasion. 1927 (C.216.M.85.1927.II); Double Taxation and Tax Evasion. League of Nations, Fiscal Committee, London and Mexico Model Tax Conventions, Commentary and Text, 1946 (C.88.M.88.1846.II.A); The Elimination of Double Taxation. The First Report of the Fiscal Committee of the O.E.E.C. 1958.].

 ,   ,                   .       ,    (  )     (, , ),      , ,  ,     ..               ,    , ,    .     ,          ,   .        ,  /       .   ,  ,     .          ( ,  ,   ),   ,     ,       ..

         (allegiance)     , ,   ,    :    ,    .      ,    .     ,     ,      ,        .  , ,        ,         .




2.4.2.   


         .  ,       .            .      ,     ().           ,           .              ,    .      ,      ,      :   .                     ,      .

            .           Cook v. Tait[149 - Cook v. Tait (1924) 265 U.S. 47. URL: www.givemeliberty.org/docs/taxresearchcd/Cases/Cook.pdf.].      ,  ,   ,             ,   .    :  ,   ,       ,     ,        . ,   ,                    ,    ,     ,          (.. . . .) , ..     ,                 .     ,  ,  ,      ,       ,   ,        ,       .

        ,        Imperial Tobacco Co. Of India Ltd. V. Commissioner of Income-Tax[150 - Commissioner Of Income-Tax v. Imperial Tobacco Co. Of India Ltd. (1949). URL: indiankanoon.org/doc/89806.]    :      ,          ,          The Minquiers and Ecrehos Case  :           셻[151 - The Minquiers and Ecrehos Case (1953). URL: www.icj-cij.org/docket/index.php?sum=88&code=fuk&p1=3&p2=3&case=17&k=19&p3=4.]

           .         (   ),           . ,          .

      ,               .      -,                .             (resident aliens),     ,    ,      ,      .

      ,     ,      ,      ,          ,    .




2.4.3.   


       , ,         .          ,       ,   ,  ,          . ,      ,       .             [152 -  .: Rosembuj Tulio. Personal and Economic Allegiance under the Personal Income Tax and Corporate Tax in Spain. 26 Intertax. 1998. P. 46.].  ,       : ,      , , ,   ,    ,  ,    (,  ),  [153 - Eric C.C.M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006. P. 431.].  ,  ,    ,       ,        .

    [154 - Ibid.],     (produced)    ,     , ..   (   ) .           ,  ,   ()   .  ,   ,        (benefits principle)    (territoriality principle), ..        ,      .           1892.,    : ,     , .. ,       ,    [155 - Schanz Georg. Zur Frage der Steuerpflicht in Finanzarchiv: Zeitschrift f?r r das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. P. 368. (Jeder, der wirtschaftlich an die Gemeinschaft gekettet ist, d.h. jeder, dem aus der Erf?llung der Aufgaben des Gemeinwesens Vorteile erwachsen, tr?gt zu den Lasten bei).]. ,  ,   (political allegiance)              ,            [156 -      . Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. League of Nations Doc E.F.S.73 F.19. P.19; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 69, 71, 79, 99.].

       .            .      (in personam jurisdiction)        .   ,   ,    ,        ,        .        ( )   ,     ,           .

      ,       ,  ,      XX.     ,    ,      ,     (  )       .  , ,   ,      ,       .

    ,    ,   ,              .            1920- .  ,      . ,   ( )    -,    (  )      ,  , ..  .  ,  , ,          (-)  ,        ,    .               ,        ()         ,         .       -         ,  ,  ,    [157 - Schanz Georg. Zur Frage der Steuerpflicht in Finanzarchiv: Zeitschrift f?r das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. . 287.].

  ,   ,     ,       -.           ,    , ..                       .    -    .    ,         ,          .       ,          ,      -.               ,     ,   ,          ,  [158 - Tom Magney. Some Aspects of Source of Income (In the Last Decade of the Twentieth Century). 5th National Tax Retreat of the Taxation Institute of Australia, Queensland, 79 August 1997). P. 46: [B]ehind all initiatings, negotiations and other activities leading to the conclusion of a transaction there must be activities (including decision making) by individuals (i.e. human beings) and it is where these individuals are physically located when the relevant activities take place or decisions are made which is of prime importance in determining the source of income.].  ,                 -,                 .

      ,  ,                         .      .  ,  ,       ,    ,      ,         .                , ..              .  ,        ?       ?          :     ,      .  ,    /         .               .      :   ,       ,       ,         .           .

        - ,         ,       .        ( )      .                        .




2.4.4.    


 ,    ,   ,       ,      .      .           , ..     ,   .         ,    (  ) ,    ,     .         .

    (  )              ,    .        (,   ),     (,   ,   ).        ,           .  ,      ,       ,  ,  ,                  .       ,          (, ,    ).                   .             ,      ,  ,    ; ,       .          (    )      .    ,     ( )      .  ,   ,       ,            [159 - Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 2324.].

         .      ,        .      ,       ,     (,   ).  ,    :           (    )          .  ,   ,       (  ) .

        :  ,  , ,  .            (Winans v. Attorney General[160 - Winans and Another v. Attorney General (1904) A.C. 287. URL: www.uniset.ca/other/cs5/1904AC287.html.])    (De Ganay v. Lederer[161 - De Ganay v. Lederer, 250 U.S. 376 (1919). URL: http://caselaw.findlaw.com/us-supreme-court/250/376.html.]; Burnet v. Brooks[162 - Burnet v. Brooks (1933) 288 U.S. 378. URL: https://supreme.justia.com/cases/federal/us/288/378/case.html.]).   Winans    ,             ,       ,   .  :            ,     ,     ,      .          ,        .     De Ganay v. Lederer   ,     ,       ,        ,        - .       ,    .   Burnet v. Brooks         ,   ,     ,   .  ,           ,      ,     , :     ,     ,       ,   -   .  ,         -      .

          ,    . ,   Burton v. Minister of National Revenue[163 - Burton et al. v. Minister of National Revenue (1969) S.C.R. 732. URL: scc.lexum.org/en/1969/1969scr0-732/1969scr0-732.html.]  :     ,         ,            .   Re Wolfenden Estate[164 - Re Wolfenden Estate (1971), W.W.R. 168. Canadian Yearbook of International Law. Vol. XI. University of British Columbia Press, 1973.]  ,      ,      ,        ,   ultra vires, ..  .

        (  ).  ,    .    ,   ( ),      .           .




2.5.   


          (fiscal liability), ,  ,  ,     ()    ().      (unlimited fiscal liability),       ,   (limited fiscal liability),       .

           .        ,      ( )          .        ,    .      ,      ,    ,    .

           , ,   ,      ,     .      ,    ,        .        ,     .       ,     ,     ,    .

       :        ,    .   ,     , ,       ,       ,          .          .    ,       , ,     .

     ,  ,     ( ) ,        .

           ,   .  ,          ,       ,             (non-resident aliens)   .  ,      ,           ,  ,    .

         ,      .      ?         .       ,      .  :   ()  , , , ,    ( )  ..

   ,  ,                 .                , ..       .     ,   ,        ,    .      ,    ,          .      ,    ,       .




2.6.  


      ,          .         .         .  ,         .                   ,        .           ,    ,   ,    , ,  , ,   ..    ,        ,         .  ,     ,      ,       ?

   ,   ,    ,    (transparent entities).  ,            ,       .

,            .        ,       ,      ,      . ,    ,      .                ,     ,    .

         : -,          ,     ; , -,      ,      ,    ,         .          .

  ,                .    .  1121      (2010)     :        ,    [165 - Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 49.]      . 992     2007.

   (body corporate)  ,     .     (unincorporated association)     ,         ,    .     ,     .    ,    2000.      (Limited Liability Partnerships),    ,       .               ,   .          ,     ,     2000[166 - Ibid.].

   . 7701()           ,     .     ,      ,    .       (   )   . ,        Morrissey v. Commissioner[167 - Morrissey v. Commissioner (1935) 296 US 344 (SC).] ,     ,          ,     .        :  (..    -),        ,  ,  ,  ,            .           ,           .                  .

          (Limited Liability Companies, LLC).       (  ,    ),           (check-the-box election).        ,     (   8832),  LLC              [168 - Title 26 Code of Federal Regulations (US) 301.7701-1.].    LLC    .   ,    ,     LLC,       .   ,           ,  LLC      ,       ,   .          LLC         ,      -          LLC    ( 6 .1   2006.).   LLC     ,         .    LLC        1 .3  ,       (body of persons).

               Padmore v. IRC[169 - Padmore v. IRC (1989) 62 TC 352.].        ,      .           1952.    ,           ,    .  ,          ,      .   ,      , ,        ,   .   ,          .3(2) .             .  ,            ,     , , ,           1952.             , ,  ,   .

         .           ,            (pierce the corporate veil).            (   ,    100%   )   .         ,     .          ,  ,    . ,           ,          .

              ,           .        , ..        [170 - ,    .   .2 .11  ,        ,     ,   ,       ⅻ (    // . URL: www.consultant.ru/document/cons_doc_LAW_19671/0b14e6fcebc7613ee7846b850f1402cc4565d09c).].     ,  ,       ,          ,      .

 ,      .             .            ,   ,       ,     ,            (  ).         ,    ,      ,    . ,      .             .                        . ,    ,   ,        ,           check-the-box.  ,                 , ,        .            (per se) ,       .       (public limited company),    (die Aktiengesellschaft),    ,     (Societas Europaea).

      ,   . -,   Dreyfus v. CIR[171 - Dreyfus v. CIR (1929) 14 TC 560 (CA).],      ,      (socit en nom collectif)          .   Louis Dreyfus et Compagnie,      ,      .     ,   :     .          ,         .  ,  socit         ,  . :       ,   (deed),     ;          ;      ;   ,     ,    socit     . ,    .  .,     ,    ,        ,    socit:     ?                 /   .

  , Ryall v. Du Bois[172 - Ryall v. Du Bois (1933) 18 TC 431 (CA).],   ,      .     ,     ;        .               (Gesellschaft mit beschr?nkter Haftung, GmbH),                    .         ,          ,  GmbH   .      ,                      .  ,            ,  GmbH    .        ,    ,  Garland v. Archer-Shee[173 - Garland v. Archer-Shee (1931) AC 212 (HL).] (  - )  Memec plc v. CIR[174 - Memec plc v. CIR (1998) STC 754 (CA).] (       atypical silent partnership).




2.7.        


,     ,     ,       .       ,    ,   .       ,          ,       .  ,      ,        [175 - Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. . 23.]. ,              .

          ,     ,  ,               .  ,       , ..         ,   ,        [176 - Karl Zemanek. The Legal Foundation of the International System. The Hague; Boston; London: M. Nijhoff, 1998. . 70.]?                 ?  ,          ,    ?      ,           ?

  ,        ,          :     ,     .      ,            .

         ,      .

        Lotus Case[177 - S.S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, SeriesA. 10. Collection of Judgments. A.W. Sijthoffs Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.]:        ,      ,        ,       .        ,                   .             ,      .

 [178 - Qureshi A.H. The Public International Law of Taxation. Text, Cases and Materials. Graham & Trotman / Martinus Nijhoff. 1994. . 22125.],    -   , ,     ,                 .            ;  ,        .  ,                      .   ,          ,           [179 - Ibid. . 2225.].       ,    .    ,        ,      ,     ,  ,     ,       .     [180 - Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper 90. 1991. P. 7.],   1991.,             ,              .           ;            ,          ; ,      .

                . ,                     ,      . ,         ,           ;  ,       .     ,               (     green card),              .                  .   ,           [181 -  .: Publication 4588, Basic Tax Guide for Green Card Holders: Understanding Your U.S. Tax Obligations. 2006. URL: www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Resident-Aliens.].

     . [182 - S. Surrey. Current Issues in the Taxation of Corporate Foreign Investment. Columbia Law Review. 1956. 6. P.817.]  . [183 - F. Beveridge. The Treatment and Taxation of Foreign Investment Under International Law. Manchester University Press, 2001. P. 7677.],  ,            ,       .

   ,        ,    [184 - Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 21. Ref. 12.]. ,   [185 - Sol Picciotto. International business taxation: astudy in the internationalization of business regulations. Quorum Books, 1992.],     , ,             . ,             ,       .           ,     (valid business nexus)  ,         (within the limits of reasonableness)[186 - Ibid. P. 308.].         , ..   .   ,  ,         ,                ,             .

   [187 - Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. . 11. 7.7a.],          , :          ( )       ,    ,    . .     (substantive territoriality)    (formal territoriality).  .  :      , , ,   ,         ,     ,    [188 - Ibid. P. 12. 7b.]. .  :  , ,        .     ,  ,  ,                                [189 - Ibid. P. 13. 10.].  .    ,                    ,       (prescriptive)   (executive) .       .[190 - Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper 90. 1991.], .[191 - Arnold Knechtle. Basic Problems in International Fiscal Law. London: HFL Publishers Ltd., 1979. P. 37.]  . [192 - Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 20.].

        Islands of Palmas case[193 - Island of Palmas case (1928). Reports of International Arbitral Awards. Vol. II. P. 829871.],    ,        (    )  ,      .                ,    .           .

     -[194 - Reuven Avi-Yonah. Tax Competition, Tax Arbitrage, and the International Tax Regime. Oxford University Centre for Business Taxation Working Paper Series, WP 07/09, June 2007.] ,          ,      .        (   ,     );     : ,    ,      ,   . ,        ,          .

    [195 - Walter Hellerstein. Roles of States/Provinces in Taxation in the Canada/U.S. Context. Canada-United States Law Journal. Vol. 2. 2001. . 21.],    ,     ,          ,      (permanent establishment).         ,         .  ,       , ..  ,      .

    ,          ,         .   . [196 - Charles H. Gustafson, Robert J. Peroni, Richard Crawford Pugh. Taxation of International Transactions: materials, texts and problems. Thomson West Publishing, Third Edition, 2006. . 15.]  .,    ,    (nexus)   ,   :

 ( );

  ;

      ;

         ,     ,   .

            [197 -  ()      (Restatement (Third) of the Foreign Relations Law of the United States) 1987.      : , , , ,  ,   (411412).     ,   ,   ,   .].   ,     ,      ,      ,        (customary international law).

 ,     , -  ,       ,              /    (, , )          (,  ),    ,  ,         .            /.  ,     ,     ,     .

 ,  ,                 ,       ,           ,  ,    ,       .         [198 - Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P.24.]:                    ,          .

,                 ,           . ,               St. Louis v. Ferry Company[199 - St. Louis v. Ferry Company  78 U.S. 423 (1870). URL: supreme.justia.com/cases/federal/us/78/423/case.html.],    :        ,     ultra vires [ ] .              :       ,           ,    [200 - Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962. P. 95.].

 . [201 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 157.]                 .            ,       ,    ,    ,         ?          (personal attachment),    (economic attachment).  ,    ,      ,     (U.S. Board of Tax Appeals)   Frank W. Ross v. Commissioner of Inland Revenue[202 - Frank W. Ross v. Commissioner, 44 B.T.A. 1 (1941).]  1941.       ,              ,        ,          ,            .        (   ),      .              1921.,       50%          ,        [203 -             1921. (U.S. Income Tax Act (Revenue Act) of 1921, Section 217(a)(2),  ): The amount received as dividends (A) from a domestic corporation other than a corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under the provisions of this section. URL: www.constitution.org/uslaw/sal/042_itax.pdf.].  ,       (     )        , ..     .

        Lord Forres v. Commissioner[204 - Lord Forres v. Commissioner, 25 B.T.A. 154 (1932). .  ..     (, , ):  : . .:  , 2009. . 89; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 158.],              .      , ,   ,     . , .. ,    ,   ( ),    ,      ,     . ,  ,             .     ,   ,          .  ,   - ,        .            (the intent and purpose of the Congress):   ,  ,       ,         ,      . ,                 ,   - ,      ,   .     ,      ,   ,   .       ,       .        ,        ,  ,         .  ,   ,  ,      , .  ,    -              .                           .     ,    ,       ,           ,      [205 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 159.].  ,         ,        .

,    ..,      :        ,  ,     ,    ,       ?         Frank W. Ross case.          .  ,   ..,               .  ,             ,          ,   ,  . [206 - J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. 19221923. P. 241, 243.]  . [207 - Harold Wurzel. Foreign Investment and Extraterritorial Taxation. Columbia Law Review, 1937. P. 209.],         19201930- .

,    Frank W. Ross  Lord Forres,            (secondary dividend withholding tax).    ,      ,       (,        ).        (secondary (level) withholding tax).     IBFD[208 - IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 376.]    :          ,    ,   ,    ,   ,    .        ,      ,   .  10(5)        . ,            ,      ,      (,    ),    ,    .

            ,   ,    ,    ,   ,   25%             (effectively connected income)     [209 -  861(a)(2)(B)     (URL: www.law.cornell.edu/uscode/26/861.html).  .       (URL: www.jct.gov/publications.html?func=startdown&id=4290).  .:  ..     (, , ):  : . .:  , 2009. . 8386.].    ,     XX.      ,       .      2004.         (Jobs Creation Act)           [210 -  ..     (, , ):  : . .:  , 2009. . 87.].

    , ..[211 -  . . 89.] ,             ,  ,   ,      (..         ).        . ,       ,      ,            .     ,       ,       .              .

 ,      ,   , [212 - Exparte Blain In Re Sawers; Agassi v. Robinson (Inspector of Taxes); Clark (Inspector of Taxes) v. Oceanic Contractors Inc.], [213 - Murray v. Federal Commissioner of Taxation 29. C.L.R. 1929. P. 134; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 160.]  [214 - Caltex (India) Ltd. V. Commissioner of Income Tax, High Court of Judicature, Bombay, 1951, Bombay Law Reporter; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 160.].   ,          :          -.  ,           .    , ..       .          ,   ,  ,       ,     -     .    ,  ,  ,    ,          .        5 .10  ,           [215 - OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. 34. P. 197. URL:dx.doi.org/10.1787/mtc_cond-2014-en.].

                     .

,    Electronics Corporation of India v. CIT[216 - Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR. URL: www.indiankanoon.org/doc/56146.] ,            ,       ,                 .     :    ,     ,      ,    245(2) ,   ,  ,       ,     .   ,   ,      .      ,       .  ,    ,   ,          .          ,    British Columbia Electric Railway Company Limited v. King[217 - British Columbia Electric Railway Company Limited v. King (1946) 2 AC 527.]: ,  ,   ,  ,  ,   ,   ,        ,          ,  .  ,         ,  ,   ,         ,         .           .     ,     -  .  ,          .  ,   . 245(1)             .         .     ,    ,        -  . ,      ,     -  .            

                   ,     .       (Constitution Bench)        (Attorney General of India)   , GVK Inds. Ltd. & Anr. v. The Income Tax Officer & Anr[218 - GVK Inds. Ltd. & Anr v. The Income Tax Officer & Anr (Civil Appeal No. 7796 of 1997 of the Constitution Bench of the Supreme Court of India (2011). URL: www.indiankanoon.org/doc/1608984.].    ,      ,    Corporation of India v. CIT, ,       ,   ,          ,        .    ,                ,        (ultra vires)     ,           .          Vodafone International Holdings B.V. v. Union of India[219 - Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.]           ,   Vodafone International Holdings B.V.,  ,     CGP Ltd.,          Hutchison Essar.    ,  . 195         ,                    ,   ,  ,       .




2.8.   



:          (     ),      ,  .   ,        (      ). ,              .

 ,  ,       .                      .

   ,    ,     .            ,      .       ,    ,      .  ,      ,    (tax residence).    ,  ,   ,        ,    ,      .       .           (unlimited or world-wide tax liability),            (limited tax liability), ..      ,         .

 ,                   ()         .   ..,                   .                        (, ,    ..)[220 -  ..   :   . .: , 2010.].       , , ..       (  ),      .        ,   ,                  .   (, , , )             .

                           .               .             ,                 [221 -  .].

           ,        ,  ,         .            ,          .           , , ,       .




2.8.1.    


      IBFD[222 - IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 358.],       ( ):        -              .             ,         :  ,   ;       ..        :     ,       ,  ,  ,    ,    ,    ,       .        ,    ,         .  ,       ,         ,     ,      (   ),     ,  , ,    ...

       ,     .      ,        .

     ,       .           .   ,      ,      ,   ,   .

     [223 -            , , .        , ,     (The 2012 worldwide corporate tax guide. Ernst & Young, 2012. URL: www.ey.com/Publication/vwLUAssets/Worldwide_corporate_tax_guide_2012/$FILE/WCTG_2012_Worldwide_Corporate_Tax_Guide.pdf).].        ,          ,          .         ,        .  ,        .    ,           (,   )  ,       (, ,  ).




2.8.2.    


 ,    ,                 .   ,              (world-wide income),   ,          .  : ,   ,             ,      .

                   .     :  ,  ,  ,  , , ,     (    ),     .            183 ,        ,      .  ,          (facts-and-circumstances test),                  ,        .

        . ,    XIV.     (inhabitant),    ,     (resident)    1379.[224 - Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 58.] ,        .

               .  .. ,           ,        [225 -  ..   :   . .: , 2010.].      ,   .     . ,      ,         ,         .     ,   ,    ,    .     :            .      : ,      , ..    ; ,              ; ,        ,       [226 - Rosier C. Limp?t. P.: Fernand Aubier. Editions Montaigne, 1936. . 55.].  ,     ,         [227 - Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 12.]: 1) ,      ,   ; 2) ,      ,     ,  ,    ..; 3)       ,          .

   .

?,      

       (facts-and-circumstances approach)        ,  ,     .         ,      .        [228 - Angharad Miller, Lynne Oats B. Bus. Principles of International Taxation (2d ed.). Tottel Publishing, 2009. .32.],         ,       ,      .  ,      ,     ,         .  [229 - Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. . 201.]   -,      :

  ,    (residence or home available),    .       ,     .    .           (holiday apartments),    ,       (: , , ,  , ,  , , , , )

,     (    centre of vital interests).           , , ,      .   ,   ,       .             ,        (: , , , , , , , , , , )

    (permanent or principal residence),     (habitual, usual or customary place of abode):    ,        .   (habitual abode)   ,  ,         ,    .   (permanent),  (principal),  (habitual) ,          (: , , , , , , , , , , , , , , , , , , , , , , , )

   (intention to reside permanently), ..  ,   , , , , , , , , ,   .

 :     ,         (, , ).

 ()        (, )

 :   (  )        ,           (, , , ).




  .


   .

   ,     (https://www.litres.ru/vladimir-gidirim/osnovy-mezhdunarodnogo-korporativnogo-nalogooblozheniya/)  .

      Visa, MasterCard, Maestro,    ,   ,     ,  PayPal, WebMoney, ., QIWI ,       .



notes








1


 ..        :  ( . . . ., . .. ).         .  , 2016.




2


URL: rosifa.ru.




3


   International Bureau of Fiscal Documentation (IBFD).




4


                   (-),           ,    ,      .




5


 ..            : .  . . . ., 2002.




6


Seligman E. R. A. Double Taxation and International Fiscal Cooperation. The Macmillan Company. N.Y., 1928.




7


Seligman E. R. A. Essays in taxation. The McMillan Company. N.Y., 1925 (10th ed.).




8


 ..       //  . 1929. 7.




9


 ..       ,    //  . 1929. 910;  ..     -  //  . 1929. 1112.




10


                 .          Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989.




11


David Rosenbloom, The David R. Tillinghast. Lecture International Tax Arbitrage and the International Tax System. International Tax Law Review. 2000. . 137, 140.




12


Reuven S. Avi-Yonah, Commentary on David Rosenblooms, The David R. Tillinghast Lecture International Tax Arbitrage and the International Tax System. International Tax Law Review. 2000. . 167, 169.




13


    (2000)  -   2. .      ,    ,       3. (OECD Model Tax Convention: 50 years of promoting a business-friendly tax environment. URL: www.oecd.org/general/oecdmodeltaxconvention50yearsofpromotingabusiness-friendlytaxenvironment.htm.)




14


     MNE,   multinational enterprise,   MNC (multinational company).             (Guidelines on Multinational Enterprises, 1976):         ,      ,   ,          ,   ( )                      . ,      ,     ,         -.




15


Compania de Tabacos v. Collector, 275 US 87 (SC). P. 100. URL: supreme.justia.com/cases/federal/us/275/87/case.html.




16


., , . 39    ( ,   ).




17


      .: Peter Harris. Corporate/Shareholder Income Taxation and Allocating Taxing Rights Between Countries. 1996.




18


IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 227.




19


 ,                ,   :   . , , , , ,           ,  .




20


Ward Hussey & Donald Lubick. Basic World Tax Code and Commentary. 1996. 164.




21


Richard J. Vann. International Aspects of Income Tax // Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 12. International Monetary Fund 1998, Victor Thuronyi, ed. URL: www.imf.org/external/pubs/nft/1998/tlaw/eng.




22


.   Vodafone International Holdings B.V. v. Union of India, 2012 (URL: indiankanoon.org/doc/115852355),         -    . .      (Vodafone India // Wikipedia, the free encyclopedia. URL: en.wikipedia.org/wiki/Vodafone_India#Vodafone-Hutchison_Tax_Case; Tax alerts: the Vodafone case // Ernst and Young India. URL: www.ey.com/IN/en/Services/Tax/About-Tax/Tax-alerts-the-Vodafone-case).




23


   , IRC. 871 (d).




24


 ..       //     :  . . . , 46  2007. / . .. . : -   , 2007. . 483493.




25


   ,          : International Bureau of Fiscal Documentation, IBFD, the Netherlands (www.ibfd.org); Bureau of National Affairs, BNA, USA (http://www.bna.com/); LexisNexis, USA (www.lexis-nexis.com); Tax Analysts, USA (www.tax.org).




26


 ..        // - . 2008. 3. URL: www.law.bsu.by/pub/48/4_leshchenko.doc.




27


 ..      :    //  . 2006. 3. . 2431.




28


 ..   : - . .: , 2009.




29


Reuven S. Avi-Yonah. International tax as international law: an analysis of the international tax regime. Cambridge Tax Law Series. NY, 2007. P. 3.




30


 ..       . .: - , 2005. . 5354.




31


 ..   .     . .: ; , 1998. . 47.




32


 ..   ..:  , 1986. . 44.




33


 . .    / .:  , 2008. C. 50, 104.




34


 ..   :   . .: , 2007. .452.




35


 ..           -  //  . 2006. 1. . 4448.




36


 ..      :   //   . 2004. 4. . 91102.




37


Arnold Knechtle. Basic Problems in International Fiscal Law. London: HFL Publishers Ltd., 1979. P. 37.




38


 ..   .     . .: ; , 1998.




39


 . . 383.




40


 ..  : . .: -  .., 2006.




41


 ..           :  . . . ., 2002.




42


 .   : ,   //   . 1995. 5. . 125135.




43


 ..,  ..     //  :   /  . . . . .: -, 2000.




44


 ..         :  . .: , 2005.




45


Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. . 20.




46


Ibid. P. 26. 45.




47


    //   . URL: www.un.org/ru/icj/statut.shtml#chap2.




48


 ..   : - . .: , 2009. . 50.




49


Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. . 14.




50


           ()  22  1969.          ().      1980. (     . URL: www.un.org/ru/documents/decl_conv/conventions/law_treaties.shtml).




51


 ..     .           19681969. .:  , 1973;  . .   .  . .:  , 1980.




52


 5       31  1995. 8           .




53


 :    . -: [..], 1978.




54


  ,   ,     . . XXXII. ., 1978.




55


 .




56


       10  2003. 5                 //  . 2003. 2. URL: rg.ru/2003/12/02/pravo-doc.html




57


 :  / . . . .  . . . .: , 2005.




58


Cartou L. Droit fiscal international et europeen. Paris: Dalloz, 1981. P. 27.




59


 ..       . .: - , 2005. . 33.




60


Cartou L. Op. cit. P. 26.




61


Tixier G., Gest G. Droit fiscal international. Paris: PUF, 1985. P. 32.




62


 ..   .     . .: ; , 1998. . 43




63


 ..         // . 2006. 9;  ..       // . 2007. 2;  ..             2007  // . 2007. 10;  ..            // . 2007. 12;  ..              //   . 2007. 10.




64


          4  1950. URL: europeancourt.ru/konvenciya-o-zashhite-prav-cheloveka-i-drugie-oficialnye-dokumenty/konvenciya-o-zashhite-prav-cheloveka-i-osnovnyx-svobod.




65


     30  2001. 13-        7  1  7,  1  77   1  81            ,           铻;     14  2008. 4588/08    33-12967/2007.




66


     20  1999. 1-7/-1341   ,               //   . 2000. 2.




67


Berr C.J., Tremeau A. Le droit douanier: regime des operations de commerce international en France et dans la C.E.E. Paris: Economica, 1988. P. 67.




68


 ..     - :   //  . 2005. 9. . 69.




69


      31 ,       ,   13    .        , , ,  ,   , -  , -, ,  -  , ;   , ,  ,   :  , , ;    , ,   ,  ,  , , ,   ,   --,   ,  ,   ,      ,      ().         ,  ,    ,  ,     ,   .  ,       -,          (: Exchange of Notes concerning the Reference of Appeals from the Supreme Court of Brunei Darussalam to the Judicial Committee of Her Majestys Privy Council. Bandar Seri Begawan: Foreign and Commonwealth Office. 1995. 19


 January. URL: www.gov.uk/government/uploads/system/uploads/attachment_data/file/273164/2841.pdf).




70


Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Taxmann, 2008. . 59.




71


Commonwealth of Nations // Wikipedia, the free encyclopedia. URL: en.wikipedia.org/wiki/Commonwealth_of_Nations.




72


 ,     ,    , ,             .               .            .  ,     (, ),       ,     (English law // Wikipedia, the free encyclopedia. URL: en.wikipedia.org/wiki/English_law).




73


Thiel v. Federal Commissioner of Taxation (1990) 171 CLR 338.




74


Donroy Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United States of America (1961) 17463. URL: ca.findacase.com/research/wfrmDocViewer.aspx/xq/fac.19610503_0000031.NCA.htm/qx.




75


Commissioner Of Income Tax v. Visakhapatnam Port Trust (1983) 144 ITR 146 AP. URL: www.indiankanoon.org/doc/865397.




76


 .: Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. . 59.




77


European Court of Human Rights. URL: www.echr.coe.int.




78


Riener v. Bulgaria (Application 46343/99). European Court of Human Rights. 2006. 23th May. URL: hudoc.echr.coe.int/eng?i=001-75463#{"itemid":["001-75463"]}




79


   (     23  2006. 46343/99 / . . .., . . //  . URL: lawrussia.ru/texts/legal_319/doc319a973x645.htm.




80


   9  2007.   803/02 / . . .. // . . URL: https://www.lawmix.ru/vas/119907.




81


    .     2001. . 2 / . ..  . .:  , 2004. . 370, 375.




82


 ..              //     . 2005. 4.




83


Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 16.




84


Ibid. P. 18.




85


Knights of Columbus v. The Queen [2008]TCC 307 (TC) at 82.




86


The Treaty on European Union and The Treaty on the Functioning of the European Union (2012/C 326/01); Official Journal of the European Union.          2007.




87


Van Gend en Loos v. Nederlandse Administratie der Belastingen // Wikipedia, the free encyclopedia. URL: https://en.wikipedia.org/wiki/Van_Gend_en_Loos_v_Nederlandse_Administratie_der_Belastingen.




88


    .: European Union // Wikipedia, the free encyclopedia. URL: https://en.wikipedia.org/wiki/European_Union.




89


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. Official Journal L 225. 20/08/1990. P. 69.




90


Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. Official Journal L 310. 25.11.2009. P. 3446.




91


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. Official Journal. L 157. 26.06.2003. P. 4954.




92


Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments. Official Journal. L 157. 26.06.2003. P. 3848.




93


        (, 4  1950.) (   21  1970., 20  1971., 1 , 6  1990., 11  1994.) //      :   . URL: www.echr.ru/documents/doc/2440800/2440800-001.htm.




94


   30  1998. 54-               // . . URL: http://base.garant.ru/12111157/.




95


Edmond McGovern. European Community Anti-Dumping and Trade Defence Law and Practice. Globefield Press, 2008. P. D5:21.




96


Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 28.




97


Alfred Nizamiev. The Main Characteristics of States Jurisdiction to Tax in International Dimension. LM Theses and Essays. 2003. Paper 36. URL: http://digitalcommons.law.uga.edu/stu_llm/36/.




98


F.Mann, The doctrine of Jurisdiction in International Law, III RdC 1964-I. P. 30.




99


Ibid. p. 15.; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 1314.




100


Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962; Kathleen Hixson, Extraterritorial Jurisdiction Under the Third Restatement of Foreign Relations Law of the United States  Fordham. International Law Journal. Issue 1. 1988 (art. 6).




101


Jean Marc Rivier, Droit Fiscal Suisse: Le Droit Fiscal International (1983). Le pouvoir ddicter des norms de droit fiscal et de les appliquer pour lever limp?t.




102


J.H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. P. 241.




103


Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 13.




104


George W. Cook (U.S.A.) v. United Mexican States. Reports of International Arbitral Awards, 1927. P. 209213, 213217.




105


Santa Clara Estates Case (Supplementary Claim), 1903. P. 455460.




106


Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 46.




107


Ibid. P. 44.




108


S.S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, SeriesA. 10. Collection of Judgments. A.W. Sijthoffs Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.




109


. :  ..,  .   . .: - , 2000;  . .   .    . .:  , 1986. . 75;  ..       //      : . . .: -   , 1979. . 8.




110


W. Riphagen. Some Reflections on Functional Sovereignty. Netherlands Yearbook of International Law. Vol.6. 1975. .121165. URL: journals.cambridge.org/action/displayAbstract?fromPage=online&aid=5114160.




111


Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. . 3132.




112


Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 64.




113


David H. Rosenbloom. Taxing the Income of Foreign Controlled Corporations. 36 Brooklyn Journal of International Law 1525, 1532. 2001.




114


Ex parte Blain; In re Sawers (1879) LR 12 Chancery Division 522 at 526.




115


Clark (Inspector of Taxes) v. Oceanic Contractors Inc. (1983) 1 ALL ER 133.




116


Clark v. Oceanic Contractors Inc. (1983) Lord Scarman: Parliament recognises the almost universally accepted principle that fiscal legislation is not enforceable outside the limits of the territorial sovereignty of the Kingdom. Fiscal legislation is no doubt drafted in the knowledge that it is the practice of nations not to enforce the fiscal legislation of other nations. But, in the absence of any clear indications to the contrary it does not necessarily follow that Parliament has in its fiscal legislation intended any limitation other than that imposed by such unenforceability.




117


Agassi v. Robinson (Inspector of Taxes) [2006]1 WLR 2126. 186. URL: www.publications.parliament.uk/pa/ld200506/ldjudgmt/jd060517/agasro.pdf.




118


Louis Henkin. International Law: Politics, Values and Functions. Martinus Nijhoff Publishers, 1989.




119


Restatement (Third) of the Foreign Relations Law of the United States (1987), 431.




120


S.S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, SeriesA. 10. Collection of Judgments. A.W. Sijthoffs Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.




121


United States v. Toyota Motor Corp. (1983) USDCC Cal.




122


Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 20. Ref. 10.




123


Milwaukee County v. M.E. White Co., 296 U.S. 268 (1935). URL: http://caselaw.findlaw.com/us-supreme-court/296/268.html.




124


Government of India, Ministry of Finance (Revenue Division) v. Taylor and Another (1955) A.C. 491. URL: www.uniset.ca/other/css/1955AC491.html.




125


United States of America v. Harden (1963) S.C.R. 366. URL: uniset.ca/other/cs5/1963SCR366.html.




126


Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson (1979). URL: law.justia.com/cases/federal/appellate-courts/F2/597/1161/125691.




127


Sociata Anonima Principe Di Paterno Moncada v. INPS // International Law Reports. Vol. 71. C. J. Greenwood, E. Lauterpacht; Cambridge, Grotius Publications Limited, 1986. URL: www.amazon.co.uk/gp/reader/0521464161/ref=sib_dp_pt#reader-link.




128


     25  1988.,     1  1995.           .     3 2011.  ()     G20 [Convention on Mutual Administrative Assistance in Tax Matters. URL: www.oecd.org/document/14/0,3746,en_2649_33767_2489998_1_1_1_1,00.html.




129


Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. URL: eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32010L0024:EN: NOT.




130


OECD, Centre for Tax Policy and Administration, Tax Information Exchange Agreements (TIEAs). URL: www.oecd.org/document/7/0,3746,en_2649_33767_38312839_1_1_1_1,00.html.




131


          .         . ( .     //    . URL: www.vvtlaw.com/?page_id=389). .     /    .




132


Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 46.




133


Arnold Knechtle. Basic Problems in International Fiscal Law. Kluwer, The Netherlands, 1979.




134


Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 2021.




135


Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 20.




136


A.R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Intl Law, 1952. P. 145.




137


Ibid. P. 145146.




138


Georg von Schanz. Zur Frage der Steuerpflicht. Finanzarchiv, 9. Jahrg., H. 2. Mohr Siebeck GmbH & Co. KG, 1892. URL: www.jstor.org/pss/40904760.




139


U.S. Treasury, Blueprints for Basic Tax Reform (1977).




140


Stephen E. Shay, J. Clifton Fleming Jr. and Robert Peroni. Whats Source Got to Do With It? Source Rules and International Taxation. The David R. Tillinghast Lecture. 56 Tax Law Review. 2002. P 81, 92; Green, Robert A. The Future of Source-Based Taxation of the Income of Multinational Enterprises, 79 Cornell Law Review 18. 1993. P. 2122, 3032 and 7086.




141


Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. League of Nations Doc E.F.S.73 F.19. URL: openlibrary.org/books/OL15422186M/Report_on_double_taxation.




142


A.R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Int'l Law, 1952. . 146. Ref. 2.




143


The 1923 Report on Double Taxation. League of Nations Doc E.F.S.73 F.19 at Part II, Section I.A. The Basis of Taxation. The Principle of Ability to Pay.




144


State of Colorado v. Harbeck (1921) 232 N. Y. 71, 133 N.E. 357 N.Y. URL: uniset.ca/other/cs3/133NE357.html.




145


Wirtschaftliche Zugeh?rigkeit (); economic allegiance (.).




146


The 1923 Report on Double Taxation. League of Nations Doc E.F.S.73 F.19 at Part II, Section I.A. The Basis of Taxation.




147


Ibid. P. 23.




148


Double Taxation and Tax Evasion. Report and Resolutions submitted by the Technical Experts to the Financial Committee. 1925 (F.212); Draft of a Bilateral Convention for the Prevention of Double Taxation and Tax Evasion. Report presented by the Committee of Technical Experts on Double Taxation and Tax Evasion. 1927 (C.216.M.85.1927.II); Double Taxation and Tax Evasion. League of Nations, Fiscal Committee, London and Mexico Model Tax Conventions, Commentary and Text, 1946 (C.88.M.88.1846.II.A); The Elimination of Double Taxation. The First Report of the Fiscal Committee of the O.E.E.C. 1958.




149


Cook v. Tait (1924) 265 U.S. 47. URL: www.givemeliberty.org/docs/taxresearchcd/Cases/Cook.pdf.




150


Commissioner Of Income-Tax v. Imperial Tobacco Co. Of India Ltd. (1949). URL: indiankanoon.org/doc/89806.




151


The Minquiers and Ecrehos Case (1953). URL: www.icj-cij.org/docket/index.php?sum=88&code=fuk&p1=3&p2=3&case=17&k=19&p3=4.




152


 .: Rosembuj Tulio. Personal and Economic Allegiance under the Personal Income Tax and Corporate Tax in Spain. 26 Intertax. 1998. P. 46.




153


Eric C.C.M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006. P. 431.




154


Ibid.




155


Schanz Georg. Zur Frage der Steuerpflicht in Finanzarchiv: Zeitschrift f?r r das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. P. 368. (Jeder, der wirtschaftlich an die Gemeinschaft gekettet ist, d.h. jeder, dem aus der Erf?llung der Aufgaben des Gemeinwesens Vorteile erwachsen, tr?gt zu den Lasten bei).




156


     . Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. League of Nations Doc E.F.S.73 F.19. P.19; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 69, 71, 79, 99.




157


Schanz Georg. Zur Frage der Steuerpflicht in Finanzarchiv: Zeitschrift f?r das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. . 287.




158


Tom Magney. Some Aspects of Source of Income (In the Last Decade of the Twentieth Century). 5th National Tax Retreat of the Taxation Institute of Australia, Queensland, 79 August 1997). P. 46: [B]ehind all initiatings, negotiations and other activities leading to the conclusion of a transaction there must be activities (including decision making) by individuals (i.e. human beings) and it is where these individuals are physically located when the relevant activities take place or decisions are made which is of prime importance in determining the source of income.




159


Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 2324.




160


Winans and Another v. Attorney General (1904) A.C. 287. URL: www.uniset.ca/other/cs5/1904AC287.html.




161


De Ganay v. Lederer, 250 U.S. 376 (1919). URL: http://caselaw.findlaw.com/us-supreme-court/250/376.html.




162


Burnet v. Brooks (1933) 288 U.S. 378. URL: https://supreme.justia.com/cases/federal/us/288/378/case.html.




163


Burton et al. v. Minister of National Revenue (1969) S.C.R. 732. URL: scc.lexum.org/en/1969/1969scr0-732/1969scr0-732.html.




164


Re Wolfenden Estate (1971), W.W.R. 168. Canadian Yearbook of International Law. Vol. XI. University of British Columbia Press, 1973.




165


Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 49.




166


Ibid.




167


Morrissey v. Commissioner (1935) 296 US 344 (SC).




168


Title 26 Code of Federal Regulations (US) 301.7701-1.




169


Padmore v. IRC (1989) 62 TC 352.




170


,    .   .2 .11  ,        ,     ,   ,       ⅻ (    // . URL: www.consultant.ru/document/cons_doc_LAW_19671/0b14e6fcebc7613ee7846b850f1402cc4565d09c).




171


Dreyfus v. CIR (1929) 14 TC 560 (CA).




172


Ryall v. Du Bois (1933) 18 TC 431 (CA).




173


Garland v. Archer-Shee (1931) AC 212 (HL).




174


Memec plc v. CIR (1998) STC 754 (CA).




175


Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. . 23.




176


Karl Zemanek. The Legal Foundation of the International System. The Hague; Boston; London: M. Nijhoff, 1998. . 70.




177


S.S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, SeriesA. 10. Collection of Judgments. A.W. Sijthoffs Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.




178


Qureshi A.H. The Public International Law of Taxation. Text, Cases and Materials. Graham & Trotman / Martinus Nijhoff. 1994. . 22125.




179


Ibid. . 2225.




180


Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper 90. 1991. P. 7.




181


 .: Publication 4588, Basic Tax Guide for Green Card Holders: Understanding Your U.S. Tax Obligations. 2006. URL: www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Resident-Aliens.




182


S. Surrey. Current Issues in the Taxation of Corporate Foreign Investment. Columbia Law Review. 1956. 6. P.817.




183


F. Beveridge. The Treatment and Taxation of Foreign Investment Under International Law. Manchester University Press, 2001. P. 7677.




184


Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 21. Ref. 12.




185


Sol Picciotto. International business taxation: astudy in the internationalization of business regulations. Quorum Books, 1992.




186


Ibid. P. 308.




187


Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. . 11. 7.7a.




188


Ibid. P. 12. 7b.




189


Ibid. P. 13. 10.




190


Brian J. Arnold. Tax Discrimination Against Aliens, Non-residents, and Foreign Activities: Canada, Australia, New Zealand, the United Kingdom, and the United States. Canadian Tax Foundation. Canadian Tax Paper 90. 1991.




191


Arnold Knechtle. Basic Problems in International Fiscal Law. London: HFL Publishers Ltd., 1979. P. 37.




192


Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 20.




193


Island of Palmas case (1928). Reports of International Arbitral Awards. Vol. II. P. 829871.




194


Reuven Avi-Yonah. Tax Competition, Tax Arbitrage, and the International Tax Regime. Oxford University Centre for Business Taxation Working Paper Series, WP 07/09, June 2007.




195


Walter Hellerstein. Roles of States/Provinces in Taxation in the Canada/U.S. Context. Canada-United States Law Journal. Vol. 2. 2001. . 21.




196


Charles H. Gustafson, Robert J. Peroni, Richard Crawford Pugh. Taxation of International Transactions: materials, texts and problems. Thomson West Publishing, Third Edition, 2006. . 15.




197


 ()      (Restatement (Third) of the Foreign Relations Law of the United States) 1987.      : , , , ,  ,   (411412).     ,   ,   ,   .




198


Michael Kobetsky. International Taxation of Permanent Establishments. Cambridge University Press, 2011. P.24.




199


St. Louis v. Ferry Company  78 U.S. 423 (1870). URL: supreme.justia.com/cases/federal/us/78/423/case.html.




200


Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962. P. 95.




201


Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 157.




202


Frank W. Ross v. Commissioner, 44 B.T.A. 1 (1941).




203


            1921. (U.S. Income Tax Act (Revenue Act) of 1921, Section 217(a)(2),  ): The amount received as dividends (A) from a domestic corporation other than a corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under the provisions of this section. URL: www.constitution.org/uslaw/sal/042_itax.pdf.




204


Lord Forres v. Commissioner, 25 B.T.A. 154 (1932). .  ..     (, , ):  : . .:  , 2009. . 89; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 158.




205


Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. P. 159.




206


J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. 19221923. P. 241, 243.




207


Harold Wurzel. Foreign Investment and Extraterritorial Taxation. Columbia Law Review, 1937. P. 209.




208


IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 376.




209


 861(a)(2)(B)     (URL: www.law.cornell.edu/uscode/26/861.html).  .       (URL: www.jct.gov/publications.html?func=startdown&id=4290).  .:  ..     (, , ):  : . .:  , 2009. . 8386.




210


 ..     (, , ):  : . .:  , 2009. . 87.




211


 . . 89.




212


Exparte Blain In Re Sawers; Agassi v. Robinson (Inspector of Taxes); Clark (Inspector of Taxes) v. Oceanic Contractors Inc.




213


Murray v. Federal Commissioner of Taxation 29. C.L.R. 1929. P. 134; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 160.




214


Caltex (India) Ltd. V. Commissioner of Income Tax, High Court of Judicature, Bombay, 1951, Bombay Law Reporter; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 160.




215


OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. 34. P. 197. URL:dx.doi.org/10.1787/mtc_cond-2014-en.




216


Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR. URL: www.indiankanoon.org/doc/56146.




217


British Columbia Electric Railway Company Limited v. King (1946) 2 AC 527.




218


GVK Inds. Ltd. & Anr v. The Income Tax Officer & Anr (Civil Appeal No. 7796 of 1997 of the Constitution Bench of the Supreme Court of India (2011). URL: www.indiankanoon.org/doc/1608984.




219


Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.




220


 ..   :   . .: , 2010.




221


 .




222


IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 358.




223


           , , .        , ,     (The 2012 worldwide corporate tax guide. Ernst & Young, 2012. URL: www.ey.com/Publication/vwLUAssets/Worldwide_corporate_tax_guide_2012/$FILE/WCTG_2012_Worldwide_Corporate_Tax_Guide.pdf).




224


Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 58.




225


 ..   :   . .: , 2010.




226


Rosier C. Limp?t. P.: Fernand Aubier. Editions Montaigne, 1936. . 55.




227


Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 12.




228


Angharad Miller, Lynne Oats B. Bus. Principles of International Taxation (2d ed.). Tottel Publishing, 2009. .32.




229


Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. . 201.


