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   , ,             ,      ,   .                ,                  ,    ,     [1 - OECD. Addressing Tax Base Erosion and Profit Shifting (electronic resource) URL: http:// www.keepeek.com/Digital-Asset-Management/oecd/taxation/addressing-base-erosion-and-profit-shifting_9789264192744-en#page1 ( : 21.08.2014).],       .

        ,   ,                          .

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

       1962. [2 -            16  1962.,       1954.    F  . 951? 964. .: The Revenue Act of 1962 / Pub. L. 87834, 12(a). Oct. 16, 1962, 76 Stat. 1006.].          30  [3 - OECD. Designing Effective Controlled Foreign Company Rules. Action 32015 Final Report. OECD/G20 Base Erosion and Profit Shifting Project. P. 9 (electronic resource). URL: http://dx.doi.org/10.1787/9789264241152-en ( : 10.10.2015).].

                    ,            2013.                     -  ( BEPS)[4 - -   . . 50 ( ). URL: http://www.ru.g20russia.ru/documents/; OECD. Addressing Tax Base Erosion and Profit Shifting / (electronic resource). URL: http://www.keepeek.com/Digital-Asset-Management/ oecd/taxation/addressing-base-erosion-and-profit-shifting_9789264192744-en#page1],       .

 ,      BEPS                 24  2014. 376-             (          )[5 -   . 2014. 48. . 6657.      :  6  2015. 85- //   . 2015. 14. . 2025;  8  2015. 150- //   . 2015. 24. . 3377;  15  2016. 32- //   . 2016. 7. . 920.] (    ).

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   ,                  ,       . ,                               .                        .

  ,               .  ,       -   ,   , :      16  1954.[6 - Title 26, Internal Revenue Code of 1954. Subtitle A. Chapter 1. Subchapter N. Part III. Subpart F. Sections 951?965 // Act Aug. 16, 1954. h. 736, 68A. Stat. 3.]    1986.[7 -      1954.      22  1986., ,  ,      ?     1986. // Pub. L. 99514. 2. Oct. 22, 1986. 100 Stat. 2095.        : Internal Revenue Code of 1986 (  IRC) [formerly I.R.C. 1954] // Aug. 16, 1954. h. 736. 68A. Stat. 3; Pub. L. 99514. 2. Oct. 22, 1986. 100 Stat. 2095 (electronic resource). URL: https:// www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf];      1984.,       1988.    2010.[8 - Finance Act of 1984 (   1984.),   6  1984.       ,  1988.             . .: Income and Corporation Taxes Act 1988. Chapter IV. Part XVII. Sections 747764 (electronic resource). URL: http://www.legislation.gov.uk/ukpga/1988/1/pdfs/ ukpga_19880001_en.pdf. 1 2013.         ,       2012.    . 9     (   ) 2010. .: Consultation Draft. Schedule 1  Controlled foreign companies (electronic resource). URL: https://www.gov.uk/government/uploads/system/ uploads/attachment_data/file/179249/controlled_foreign_companies.pdf.pdf; Finance Act 2012 (electronic resource). URL: http://www.legislation.gov.uk/ukpga/2012/14/pdfs/uk-pga_20120014_en.pdf; Taxation (International and Other Provisions) Act (  TIOPA). 2010. Part 9A (electronic resource). URL: http://www.legislation.gov.uk/ukpga/2010/8/pdfs/ ukpga_20100008_en.pdf],       1972.[9 -          1972.,       1976.   1972.          ,       . 91?95 / Income Tax Act (  ITA). 1985 // R.S.C. 1985. . 1 (5


Supp.) (electronic resource). URL: http://laws.justice.gc.ca/PDF/I-3.3.pdf],     6  1950.[10 - Code gnral des imp?ts. 6avril 1950. Art. 209B (electronic resource). URL: https:// www.legifrance.gouv.fr.]  ,          ,      ,            .

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

            .   ,           1  2015.,                   2015.        2017.[11 - . . 25.14  25.15   .]

             ,    (Brian Arnold)[12 - Arnold B. The Taxation of Controlled Foreign Corporations: An International Comparison. Toronto: CTF ACEF, 1986.],   (Daniel Sandler)[13 - Sandler D. Tax Treaties and Controlled Foreign Company Legislation: Pushing the Boundaries. 2


ed. Kluwer Law International, 1998.],   (Michael Lang)[14 - CFC Legislation, Tax Treaties and EC Law / d. by M. Lang, H.-J. Aigner, U. Scheuerle and M. Stefaner. Kluwer Law International, 2004.],   (Dale Pinto)[15 - Pinto D. A Proposal to Reform Income Anti-Tax Deferral Regimes // Journal of Australian Taxation. 2009. 12 (2).]  .                 [16 - Exchange of Information and Bank Secrecy / Rust A., Fort E. (eds.). Wolters Kluwer, 2012.],     [17 - Exchange of Information for Tax Purposes / G?nther O.-C., T?chler N. (eds.). Linde, 2013.].

                ,           .

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        [18 -    ,                 ( ʻ).        taxation of controlled foreign companies (corporations)  CFC rules,             .                 (      ()   ).             ,        .]





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               .         [19 - Holmes K. International Tax Policy and Double Tax treaties: An Introduction to Principles and Application. IBFD, 2007. P. 4?5; Department of the Treasury, The Deferral of Income P. VIII.           .         .                ( ..   :  . 2- ., . . .:  , 2006. . 48).     ,         ,          ,  ,    : , ,   .   ,   ,          ,   ,       ,       .    .:  ..   . . 48;  ..      //  : . 2- ., . . /.. , .. , ..  [ .]; . . .. , .. . .:  ; , 2008. . 157;  ..     //         . .:     , 2009. 1. . 10.]:

)    [20 -  , , Kevin Holmes,         ,          (National Wealth Maximization Objective).   Holmes,    , -,   ,     ,   (..       )        , -,   ,            ,      .  ,     ,               (..       ,     ,              ). .: Holmes K. Op. cit. P. 4.];           (       ) ?    ;

) ,           ;   ,        , ?  ;

)                   .

     ,        ,        .

)       ?       

  ,                ,      (         )    ,          [21 - OECD. Designing Effective Controlled Foreign Company Rules P. 9; Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 26; Aigner H. J., Scheuerle U. and Stefaner M. General Report / CFC Legislation, Tax Treaties and EC Law P. 16; Comparative Income Taxation: A Structural Analysis. 2


ed. /d. by H.J. Ault, B.J. Arnold. Aspen Publishers, 2004. P. 380?384; Department of the Treasury. The Deferral of Income P. 12.].     anti-deferral rules  anti-avoidance rules[22 - Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 26.].                  2015.   ,          [23 -     ,                  ,     . .: OECD. Designing Effective Controlled Foreign Company Rules P. 10.].

         . ,     ( 1962.   )[24 -           30 . .: OECD. Designing Effective Controlled Foreign Company Rules P. 9.  , ,           ,    ,  ,                .     ,    ,             ,         : , , ,  ,  , .   ,       2015.       , , , , , , , , , , ,  , , , , . ,    ,   , ,  ,  , . .: Deloitte. Guide to Controlled Foreign Company Regimes, 2015. P. 78 (electronic resource). URL: https://www2.deloitte.com/content/dam/Deloitte/ global/Documents/Tax/dttl-tax-guide-to-cfc-regimes-14-july-2015.pdf ( : 13.04.2016).]             ,                  .            [25 - Department of the Treasury. The Deferral of Income P. IX, 12.],        [26 - Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 26.].  ,                ,    ,       (anti-deferral effect),     ,         (anti-avoidance effect)[27 - Dahlberg ., Wiman . Op. cit. P. 26?27. ,    ,           ,       ,     ,        ,      ,     . .: Avi-Yonah R.S. President Obamas International Tax Proposals Could Go Further // Columbia FDI Perspective. 2010. 18 (electronic resource). URL: http://ccsi.columbia.edu/files/2014/01/FDI_18.pdf ( : 21.10.2015); Avi-Yonah R.S. The U.S. Treasurys Subpart F Report: Plus ?a change, Plus Cest La M?me Chose? // Bull. For Intl Fiscal Documentation. 2001. 5. P.1858.].

                          ( ,    ,          )[28 -      ,      ( ,   ),     .     ,  ,        ( ,        ).       ,    ,     ,           (,     ,     ). ,        ,            (participation exemption).  , ,        ,      ,         ,               ..  ,               ,        ,     .                        ,        .  ,      ,     .           . .: Altshuler R., Shay S., Toder E. Lessons, the United States an Learn from other Countries Territorial Systems for Taxing Income of Multinational Corporations, 21 January 2015 (electronic resource). URL: http://www.taxpolicycenter.org/UploadedPDF/2000077-lessons-the-us-can-learn-from-other-countries.pdf ( : 20.10.2015). P. 1?57; Department of the Treasury. The Deferral of Income P. IX.].

          ,  ,               ,      , ..   anti-avoidance.

,  ,   2000- .      ,              ,    (,    )         :  ,       (anti-avoidance),      ,         ,     .


* * *

         1962.[29 -            16  1962.,        1954.    F  . 951?964. .: The Revenue Act of 1962 / Pub. L. 87834, 12(a), Oct. 16, 1962, 76 Stat. 1006.        29  1979. // Pub. L. 9412, title VI, 602(a)(3)(A), (c)(7), (d)(3)(B), Mar. 29, 1975, 89 Stat. 58, 60, 64;  22  1986. // Pub. L. 99514, title XII, 1221(b) (3)(E), Oct. 22, 1986, 100 Stat. 2553;  20  1996. // Pub. L. 104188, title I,1501(c), Aug. 20, 1996, 110 Stat. 1826;  22  2004. // Pub. L. 108357, title IV,422(c), Oct. 22, 2004, 118 Stat. 1519.]  ,        c    [30 - Department of the Treasury. The Deferral of Income P. 12; U.S. National Foreign Trade Council. The NFTC Foreign Income Project: International Tax Policy for the XXI Century, Part One: A Reconsideration of Subpart F (25 March 1999) (electronic resource). URL: http://www.nftc.org/default/tax/fip/NFTC1a%20Volume1_part1.pdf ( : 10.11.2015).].

    (    tax deferral)   - . ,   ,      [31 -       worldwide system of taxation  residence taxation.          (.: Department of the Treasury. The Deferral of Income P. IX?X.               ,     ,  ,        .         ,     ,   ,     ,     .  ,          ,     ,         ,           ,  (     )     . .: Comparative Income Taxation P. 345; Altshuler R., Shay S., Toder E. Lessons, the United States can learn from other countries territorial systems for taxing income of multinational corporations. 21 January 2015. P. 1?57 (electronic resource). URL: http://www.taxpolicycenter.org/ UploadedPDF/2000077-lessons-the-us-can-learn-from-other-countries.pdf ( : 20.10.2015).],             ,   . ,               ,     . ,         /,                   ()[32 -             (  ),                    ( ).               ,         (, ,  )       (, )    (  ). .: Sandler D. Op. cit. P. 5.].                       [33 -           (    ),            ,      (  ,      ,     ).].  ,       ,    ,     ,    ,         .        [34 - Department of the Treasury. The Deferral of Income  P. IX.].

                .     -     . ,    , ,  ,    ,         [35 -       ,      .].

   ,                  .     ,              , , ,       , ,              ..

  ,    ,               1961.[36 - Message from the President of the United States Relative to our Federal Tax System, H.R. Doc. 140, 87


Cong., 1


Sess. 6, 26 (1961).],          (  ):

           (     ), ,  ,    -  ,                 ;

           ,   ,     ,     .

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

 ,                ,         ,   ,    ,        [37 - The Statement by Treasury Secretary Douglas Dillon (Dillon Statement) in Message from the President of the United States Relative to our Federal Tax System, H.R. Doc. 140, 87


Cong., 1


Sess. 7 (1961). . : U.S. National Foreign Trade Council. The NFTC Foreign Income Project P. 42?43; Sicular D. R. The New Look-Through Rule: W(h)ither Subpart F? // Tax Notes. 23 April 2007. P. 349?378 (electronic resource). URL: https://www. paulweiss.com/media/104725/SubPartF04-May-07.pdf; Boise C.M. Breaking Open Offshore Piggybanks: Deferral and the Utility of Amnesty // Geo. Mason L. Rev. 2007. Vol. 14 (3). P. 683?685 (electronic resource). URL: http://georgemasonlawreview.org/wp-content/up-loads/2014/03/14-3_Boise.pdf].      ,                    ,        [38 -    :    (retention)               ,      ( . ..). . : Boise C.M. Op. cit. P. 683.]. , -,      ,                (          ,    ,         [39 - Revenue Act of 1962: Hearing on H.R. 10650 Before the H. Comm. on Finance, 87


Cong. 99 (1962). . : Boise C.M. Op. cit. P. 683?684.]); -,              .            ,   [40 - Boise C.M. Op. cit. P. 683685.].          [41 - U.S. National Foreign Trade Council. The NFTC Foreign Income Project P. 43.] (    . ).

            ,          , ,  ,      [42 - .: Boise C.M. Op. cit. P. 684.].         ,         ,     ,      ,            (      )[43 - 28H.R. 10650, 87


Cong., 2


Sess. (1962). The reasoning for curtailing the reach of the bill is found in H. Rep. 1447, 87


Cong., 2


Sess. (1962) (1962 House Report): Your committees bill does not go as far as the Presidents recommendations. It does not eliminate tax deferral in the case of operating businesses owned by Americans which are located in the economically developed countries of the world. . : Sicular D.R. Op. it. P. 352353.].  ,                 (    . ).

 ,           ,   ,   ,     .          ,         (foreign personal holding company income[44 -     ,         ,    ,   ,     , ,  ,      . .: IRC, 954 (c).        ,    ,    ,      ,   2  .]),          (foreign base company income[45 -            ( ,    ..),                , ,        .]).

   ,         , ,  ,           (             ),   ,        ,     ,      ,   .       ,    ,      ,    ,   , ,               [46 - U.S. National Foreign Trade Council. The NFTC Foreign Income Project P. 48.].

              (1972.[47 - Aussensteuergesetz (International Transactions Tax Act) (  AStG), 1972, 7?14. .: Sandler D. Op. cit. P. 25.]),  (1972.[48 - ITA, 91?95. .: Sandler D. Op. cit. P. 26.]),  (1978.[49 - Special Taxation Measures Law, Arts. 40.440.6, Arts. 66.666.9. .: Sandler D. Op. cit. P. 27.]),  (1980.)[50 - Loi 8030 du 18 Janvier 1980, Art. 70 (p) (electronic resource). Mode of access: https://www.legifrance.gouv.fr.        . 209    .           . 209  . .: Code gnral des imp?ts, 6 avril 1950, Art. 209B (electronic resource). Mode of access: https://www.legifrance.gouv.fr.].              ,          : -,            (                ,        ); -,    ,    .    (   ,    [51 -     . . 1.2  .])     ,    () .

 , ,     70- .     (          [52 - ,        ,      1979.                   . .: Ullah M. United Kingdom Report / CFC Legislation, Tax Treaties and EC Law P. 609.]),  ,         ,             .     ,     1961.,           .

,           .        ,   1984. .

    ,     ,     1982.[53 - Board of Inland Revenue, Taxation of International Business, December 1982. ara. 28 / CFC Legislation, Tax Treaties and EC Law P. 611.],           ,  ,    ,             ?   Dividend Trap Companies, Money Box Companies, Patent Holding Companies, Sales Distribution or Sales Companies[54 -      .: Ullah M. United Kingdom Report / CFC Legislation, Tax Treaties and EC Law P. 610.].  ,          :            (     deferred taxation),    (       )          (   ? profit shifting).

      ,       ,  , ,   -   ,    ,       ,      ,         .                ,    ,        75%   ,                  .

,                             .

    ,         ,    ,                 ,              [55 -                focus more on taxing profits economically derived from UK activity, rather than from worldwide business (HM Treasury and HMRC, Consultation on Controlled Foreign Companies (CFC) reform (June 2011) at P. 1.6. . : UK, CFC National Report. P. 767).],                  [56 - UK, CFC National Report. P. 768. ,  ,   ,           (  pre-gateway test): 1)                 (nontax motive); 2) non-UK activity; 3)       ,  ,     ; 4)      ,     ,     .].

,        1960-  2000- . ,   ,       2000- .,               (anti-avoidance)[57 - Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 28.].

              [58 - OECD. Designing Effective Controlled Foreign Company Rules Para. 6. P. 13.].            ,        ,            (1)      ,   ,       (       ),   (2)       (    )[59 - For most countries, they [CFC rules] are used to prevent shifting of income either from the parent jurisdiction or from the parent and other tax jurisdictions. However, countries could also be concerned about long-term deferral ( . ..) // OECD. Designing Effective Controlled Foreign Company Rules Para. 6. P. 13.].  ,   ,        .

 ,      2000- .,      .                ,   (   ,        2001.[60 - Gomes de Oliveira A. Brazil National Branch Report // Cahiers de Droit Fiscal International. 2013. Vol. 98a (  IFA, Brazil National Report). P. 160.])      (  )  :       (  ),           (     ) ,  ,     [61 - . : IFA, Brazil National Report. P. 160.],            ,          [62 -                              ( . ).].

 , ,               ,      (the absence of the abuse element),            [63 - IFA, Brazil National Report. P. 160.].  2013.     ,           ,         ,     (  ) [64 -          .: IFA, Brazil National Report. P. 176?177; Castro L. Recent Developments in International Taxation. Brazil. Thesis for Annual International Bar Association Conference 2013 (electronic resource). URL: file:///C:/Users/lstarzhene002/Downloads/TaxCommitteereports2013_Brazil.pdf ( : 12.01.2016); Peixoto Orsini E., Peixoto Orsini Marcondes D.G. New Brazilian Supreme Court Decision on CFC Rules // International Transfer Pricing Journal. 2013. Vol. 20 (5).   -  IBFD (electronic resource). URL: http://www. ibfd.org/ ( : 12.01.2016).].            .

 1  2015.        ,  , , ,   :      ,       20%;     ,  ,          ;         20%[65 - Deloitte. Guide to Controlled Foreign Company Regimes, 2015 P. 20.].

  ,            ( ,     50?70- .         ),      .      (,  , , )     ,      (anti-deferral rules),    ,     ,             (anti-avoidance rules)      (anti-offshore rules)[66 - .: Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 26?27.].

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

,                  ,                ,     .

           anti-avoidance    ,                      (  ,   ,     ,        ,         ),         ,         ,       .            ,   , targeted anti-avoidance measures.

                    ,    ,         ,           .

 ,           ,  ,   ,     (        ),   ,    ,    ,   ,          ʻ[67 - OECD. Designing Effective Controlled Foreign Company Rules P. 13?15.].

      :

          (Deterrent effect)[68 - Ibid. P. 13.];

            (Effectively preventing avoidance while reducing administrative and compliance burdens)[69 - Ibid. P. 14.];

         (Avoiding double taxation)[70 - Ibid. P. 15.].

 ,  , ,            ,   ,                 ʅ    , ,           ,   , ,    ,          ,    ʻ[71 -   : CFC rules are not primarily designed to raise tax on the income of the CFC CFC rules will, of course, raise some revenue by taxing the income of CFCs, but there is likely to be a reduction in the income shifted to CFCs after the implementation of CFC rules. Ibid. P. 13.].

    ,     ,            ,      ,   .  ,        , ,         ,          .

)       

              [72 -  . . 169; Revenue Act of 1962, Hearings before the Committee on Finance on H.R. 10650, 87


Cong. 2


Sess. (Part 1). P. 177.].  ,   ,      (    )  ,   ,   ,     ,      :               ,       [73 - Revenue Act of 1962 P. 177.].

     ,             ,         .  ,      ,   ,      , ,     ,   .

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

        [74 - ICC. Statement on Controlled Foreign Corporations.].                    (..   , ,     ,      0%-     ).     ,    ,    (        ),       ,             [75 - Vogel K. Worldwide vs Source Taxation of Income: A Review and Reevaluation of Arguments (Part II) // Intertax. 1988. 10. P. 310, 311; Musgrave R. Criteria for Foreign Tax Credit in Taxation and Operations Abroad. 1960. P. 84?85; CFC Legislation, Tax Treaties and EC Law P. 15.].

    ,        (   )     ,       ,       [76 - Revenue Act of 1962 Hearings before the Committee. Ex. III. P. 173.].

  ,    ,    ,        ,    ,        .

    ,       ,            ,       .

,    ,             .       ,              ,  ,     [77 - Message from the President of the United States Relative to our Federal Tax System, H.R. Doc. 140. 87


Cong. 1


S. 6, 26 (1961).].            ,   .     ,       ,      .        ,      ,         ,       .

 , ,       ,             ,                 [78 - Pinto D. Op. cit. P. 68.].   ,            ,                .

 , ,     ,           .         ,        ,           .                .

  ,   [79 - Ibid. P.70.],           ,                     ,       .

  , ,           ,      anti-avoidance   (        ),          ,           ,      . ,                 anti-avoidance.              ,        ,    (..,       ,        ).  ,      , ,    .    ,                     ,            .  , , ,       .

)     ?         

 ,    ,         ,   ,                   .

       ,      ,    ,         ,        .

 ,      (,  1962. )               ,           .

     ,               (  , ,  1960- . [80 - Department of the Treasury. The Deferral of Income P. 19.]).  , ,         , ..          .     ,     ,          ,                .

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

              .      ,   ,     ,          [81 - Vogel K. Worldwide vs Source Taxation P. 310, 311.].  ,            .

       ,      ,   , , ,     (, ,  )                    .

  ,              ,   1960?1990- .,        20 [82 - Sandler D. Op. cit. P. XV.],     .          ,    ,     ,     ,    .                 ,       .

 ,    ,   1960?1990- .,           ,                ,       ,            (    ,          ),       (    ,        ).

 , ,           .       ,          .       ,    . ,             1950?1960- .,         ,                 ,             .

  , , -   ,     ,         ,         ,           .

 ,   ,                [83 - Department of the Treasury. The Deferral of Income P. 57.].   ,                [84 - Pinto D. Op. cit. P. 72.].

       ,                   ,          ,     [85 - McLure J. Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm // National Tax Journal. 1992. 45. P. 145, 146-7, 153.].

    ,                      (   BEPS)[86 - OECD. Designing Effective Controlled Foreign Company Rules P. 969.                    .            . URL: http://www.oecd.org/tax/transparency/ ( : 10.01.2016).].           BEPS,  ,           .   ,             ,     ,          .  ,                ,        ,       [87 -       ,  ,      . ,            -    ,          .].

,            , ,   ,      , ,   ,      ,    [88 - Vogel K. Worldwide vs Source Taxation P. 311.     .   ,              ,         (,  ,    ) .      ,                   ,        ,    .  ,                    . .: ICC. Statement on Controlled Foreign Corporations.].

      ?           ?           .

,    ,     ,            ,   ,    ,         ,     ,       ,    /   (, ,         ).                             [89 - Pinto D. Op. cit. P. 69?70.].

) -             

  ,    1960?1990- .,               , ,   ..    (        ). -            ,      .

 -            ,   -         ,      .

                                 .

            ,    [90 -   . . 26; Vogel K. Double Taxation Conventions (London, 1997). Art. 26, m. 19, cit. in: Torres Jimnez M.A. The Extent of Exchange of Information under Article 26 OECD Model (Article 26 (1) OECD Model): Thesis for the Master of Law / G?nther O.-C., T?chler N. (eds.). Exchange of Information for Tax Purposes. Linde, 2013. P. 81.].        . (          .)  ,            ,             ,              .

                          .

        ,   2007. [91 - Na Li. Chinas CFC Regime: Existing Rules and Improvement Suggestions // IBFD Bulletin for International Taxation. October 2014. P. 538.],  2014. [92 - Deloitte. Guide to Controlled Foreign Company Regimes, 2015. P. 53?54.]  .                     , , [93 - Ibidem.].                 ,    ,      ,           [94 - ,                         .             ,      . .: Deloitte. Guide to Controlled Foreign Company Regimes, 2015  P. 2, 12.]. ,              ,      ,   ,        ,     .

 ,                                . ,    ,         ,   ,           (   ) ,         (, ,      [95 - Favi L. Italy CFC Report / CFC Legislation, Tax Treaties and EC Law P. 358.], [96 - Na Li. Chinas CFC Regime P. 538.]  [97 - . . 9. 25.13-1  ,   :          ,      (     ),         ,      .]).

,        BEPS,     ,                [98 - OECD. Mandatory Disclosure Rules. Action 12  2015 Final Report. OECD/ G20 Base Erosion and Profit Shifting Project (lectronic resource). URL: http://dx.doi. org/10.1787/9789264241442-en ( : 15.10.2015).],         ,  ,  -          ,             .                        .                      ,     .

 ,            ,         ,                       .

  ,           ,                  ,   ,         .    ,                         [99 -   ,   ,         ,   .   ,         ,          .].  ,             .

     ,             ,     .

          ,   ,       :    1960-1990- .    ;   ?  2000- .           .

,        ,      .

      ,    (1962.),  (1972.),  (1972.),  (1978.),  (1980.),  (1984.),   (1988.)[100 -             .   , ,        , ,    2010.,      2012.,    1  2013.,     14  2014.,    1  2015.,  ..            .]. ,            ,      ,  ,     ,       [101 -   ,                . ,         30 ,    1960?1980- .        .    1990- .       15 .  ,  ,          1990- .            .  ,           ,           ,   1960?1980- ., ,                .  2000.       .  2000  2015.    14 . ( . ).  , ,       ,         .       ,     .].

      .         [102 - Revenue Act of 1962, Hearings before the Committee P. 13?14.]   ,               .               (..   ).      ,    (           )             (1960?1970- .)[103 - Avi-Yonah R.S. The U.S. Treasurys Subpart F Report: Plus ?a change, Plus Cest La M?me Chose? // Bull. For Intl Fiscal Documentation. 2001. 5. P. 185188; Pinto D. Op. cit. P. 52.].              ,  ,       ,     [104 - Pinto D. Op. cit. P. 52.].  ,          (        ).

        (1990.),  (1990.),  (1992.),  (1994.),  (1995.),  (1995.),  (1995.),  (1995.)[105 -        2008.    Income Tax Law 36      Regulation 256/PMK.03/2008. . : Tarigan J.S. Indonesias CFC Rules ecome Stricter and Broader // International Tax Review. 2011 (lectronic resource). URL: http://www.internationaltaxreview.com/Article/2814349/Indonesias-CFC-rules-become-stricter-and-broader.html ( : 02.03.2016).],  (1995.)[106 -         1995.,  2009.      . .: Bregonje R., Bezborodov S. The Battle Against Tax Heavens Rages on in Kazakhstan Tax Treaty Partners being victimized // Intertax. 2010. Vol. 38 (2). P. 118?127.],   (1996.),  (1997.),  (1997.),  (1999.),  (1999.),  (1999.).

     :             (  ).           , ,   ,        anti-avoidance, -         .

 ,     ,       ,                   .             ,     .

            .

 1990- .      ,      ,     .     2008.               .

     ,      ,     [107 - Pinto D. Op. cit. P. 41?42.]. ,       Google  Apple,                ,      [108 -    ,   , .: Fuest ., Spengel C., Finke K., Heckemeyer J. H., Nusser H. Profit Shifting and Aggressive Tax Planning by Multinational Firms: Issues & Options for Reform // World Tax Journal. 2013. Vol. 5. Issue 3. P. 307?325.].

                    ,   1960- .,     ,    (..             ,       ).           [109 - Pinto D. Op. cit. P. 43.].

    ,           : 1)        (,              ,       ,               ..[110 - . :  ..        // . 2015. 1; Pinto D. Op. cit. P. 49.];      (         ,           ))[111 -  .. . .]  2)       .

          ,       .

                            ( ).                 .

          .     :

1)       (     ,   )[112 -    , -,        (,  ,             , ,  ), -,       , ,     ,        ). . :  .. . .]; 2)     (        ); 3)    ,      (       ,         ,     )[113 - Pinto D. Op. cit. P. 43.].

    ,      ,        2008  2009. [114 - Tarigan J.S. Indonesias CFC rules become stricter and broader // International Tax Review. 2011 (electronic resource). URL: http://www.internationaltaxreview.com/Article (http://www.internationaltaxreview.com/Article)/2814349/Indonesias-CFC-rules-become-stricter-and-broader.html ( : 02.03.2016).]  [115 - Bregonje R., Bezborodov S. The Battle Against Tax Heavens Rages on in Kazakhstan Tax Treaty Partners being victimized // Intertax. 2010. Vol. 38 (2). P. 118?127.].

 ,     ,                                    (,      [116 -    ,                   . , ..  ,    1960- .,    ,   86-780              ,   ,     ,     . .:  ..   :       // . 2015. 2;  .           . .: Foreign Accounts Tax Compliance Act (electronic resource). URL: https://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-FATCA.], [117 - http://www.cra-arc.gc.ca/gncy/bdgt/2015/qa11-eng.html.], [118 - Deloitte. Guide to Controlled Foreign Company Regimes, 2015 P. 12.]).

      ,   . ,    2015.                 1988.    2000.[119 - http://www.oecd.org/tax/exchange-of-tax-information/Status_of_convention.pdf. . : Wittmann K. The CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters: Thesis for the Master of Law in Exchange of Information for Tax Purposes / d. by O.-C. G?nther, N. T?chler. Wien, 2013. P. 177.]    ,        [120 - Torres Jimnez M.A. The Extent of Exchange of Information under Article 26 OECD Model (Article 26 (1) OECD Model): Thesis for the Master of Law // O.-C. G?nther, N. T?chler (eds.). Exchange of Information for Tax Purposes. Linde, 2013. P. 79?80.].

 ,  2000- .        -.

     (        )             .

   2000  2015.     15 [121 -     ,    40        20 . .: Sandler D. Op. cit. P. XV.].    (2000.),  (2000.),  (2001.),  (2001.),  (2001.),  (2005.),  (2006.),  (2007.),  (2011.),  (2012.),  (2013.),  (2014.),  (2014.),  (2015.).

 ,   , -,       , -    .         .      - .




1.2.     


  ,    ,   24  2014.[122 -    24  2014. 376-             (          ) //   . 2014. 48. . 6657.]       ,           [123 -                 (          ) ( ) http://asozd2c.duma.gov.ru/addwork/scans.nsf/ID/B958597F725845 8643257D79002B53E7/$FILE/630365-6.PDF?OpenElement ( : 10.11.2015).].      ,        [124 - ., :  .    // . 2014. 12. . 20.].

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

    

         ,    .

   ,   , ,     ,            /     (    , , ,   ).

 ,         [125 - . . 1. 246  .].  ,  ,     (    ),                   ,            (..   ,       ),                  .  ,  ,    ,                      .

          .

   2001  2012.             : 2001.   15,4 ,   2012. 49,2 [126 -      2001, 2007, 2009, 2011  2013. //    . URL: http://www.cbr.ru/].                   (-) [127 -    http://www.cbr.ru/;  .      ( ). URL: http://institutiones.com/general/1160-ofshornye-finansovye-seti-rossijskogo-biznesa.html ( : 17.10.2015).]. , ..  :  2012., ,  ,     , ..       ,   60%      .  2013.,   ,  ,              33% (51,1. ., .. ,     )[128 -  ..    : , ,  //   . 2014. 11. . 10 ( ). URL: http://www.rfej.ru/rvv/id/B003DB181/$file/3-16.pdf ( : 05.04.2016).].  ,           [129 -  ..     . 10.].

  ,        [130 -  . . 9, 10.],              [131 -  .      ( ). URL: http://institutiones.com/general/1160-ofshornye-finansovye-seti-rossijskogo-biznesa. html ( : 17.10.2015).].

         2007. ..           -    ,  ,   ,     ,          ( . ..)[132 -  .        // . 2007. 6 ( ). URL: http://bujet.ru/article/18735.php ( : 15.10.2015).].

         2008?2010.       (  2009.)      [133 -        2008?2010. (   ).       : www.minfin.ru.].

         2009?2013.           [134 -        2009      2010  2011 ;        2010      2011  2012 ;        2011      2012  2013 ;        2012      2013  2014 ;        2013      2014  2015  (   ).       : www.minfin.ru.].

                 2013.,      ..      12  2013.[135 -          12  2013. (        ) //  .13.12.2013. 282.]            [136 -     :  ,         ,  ,      ,         . .:       .  ,   ,                  ,               ,      .] ( . ..).

    

                [137 -     630365-6 ( ). URL: http://asozd2c.duma.gov.ru/addwork/scans.nsf/ID/B958597F7258458643257D79002B53E7/$ FILE/630365-6.PDF?OpenElement.  630365-6            24  2014. 276-.]                   ( . ..)                [138 -  .].      ,                    . ,  ,          ,  ,    ,   [139 -    24  2014. 276-              ,     ,   ,          ( ). URL: http://asozd2.duma.gov.ru/main. nsf/(Spravka)?OpenAgent&RN=630365-6&02], , ,   ,  ,               ,     ,            , ,            




  .


   .

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



notes








1


OECD. Addressing Tax Base Erosion and Profit Shifting (electronic resource) URL: http:// www.keepeek.com/Digital-Asset-Management/oecd/taxation/addressing-base-erosion-and-profit-shifting_9789264192744-en#page1 ( : 21.08.2014).




2


           16  1962.,       1954.    F  . 951? 964. .: The Revenue Act of 1962 / Pub. L. 87834, 12(a). Oct. 16, 1962, 76 Stat. 1006.




3


OECD. Designing Effective Controlled Foreign Company Rules. Action 32015 Final Report. OECD/G20 Base Erosion and Profit Shifting Project. P. 9 (electronic resource). URL: http://dx.doi.org/10.1787/9789264241152-en ( : 10.10.2015).




4


-   . . 50 ( ). URL: http://www.ru.g20russia.ru/documents/; OECD. Addressing Tax Base Erosion and Profit Shifting / (electronic resource). URL: http://www.keepeek.com/Digital-Asset-Management/ oecd/taxation/addressing-base-erosion-and-profit-shifting_9789264192744-en#page1




5


  . 2014. 48. . 6657.      :  6  2015. 85- //   . 2015. 14. . 2025;  8  2015. 150- //   . 2015. 24. . 3377;  15  2016. 32- //   . 2016. 7. . 920.




6


Title 26, Internal Revenue Code of 1954. Subtitle A. Chapter 1. Subchapter N. Part III. Subpart F. Sections 951?965 // Act Aug. 16, 1954. h. 736, 68A. Stat. 3.




7


     1954.      22  1986., ,  ,      ?     1986. // Pub. L. 99514. 2. Oct. 22, 1986. 100 Stat. 2095.        : Internal Revenue Code of 1986 (  IRC) [formerly I.R.C. 1954] // Aug. 16, 1954. h. 736. 68A. Stat. 3; Pub. L. 99514. 2. Oct. 22, 1986. 100 Stat. 2095 (electronic resource). URL: https:// www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf




8


Finance Act of 1984 (   1984.),   6  1984.       ,  1988.             . .: Income and Corporation Taxes Act 1988. Chapter IV. Part XVII. Sections 747764 (electronic resource). URL: http://www.legislation.gov.uk/ukpga/1988/1/pdfs/ ukpga_19880001_en.pdf. 1 2013.         ,       2012.    . 9     (   ) 2010. .: Consultation Draft. Schedule 1  Controlled foreign companies (electronic resource). URL: https://www.gov.uk/government/uploads/system/ uploads/attachment_data/file/179249/controlled_foreign_companies.pdf.pdf; Finance Act 2012 (electronic resource). URL: http://www.legislation.gov.uk/ukpga/2012/14/pdfs/uk-pga_20120014_en.pdf; Taxation (International and Other Provisions) Act (  TIOPA). 2010. Part 9A (electronic resource). URL: http://www.legislation.gov.uk/ukpga/2010/8/pdfs/ ukpga_20100008_en.pdf




9


         1972.,       1976.   1972.          ,       . 91?95 / Income Tax Act (  ITA). 1985 // R.S.C. 1985. . 1 (5


Supp.) (electronic resource). URL: http://laws.justice.gc.ca/PDF/I-3.3.pdf




10


Code gnral des imp?ts. 6avril 1950. Art. 209B (electronic resource). URL: https:// www.legifrance.gouv.fr.




11


. . 25.14  25.15   .




12


Arnold B. The Taxation of Controlled Foreign Corporations: An International Comparison. Toronto: CTF ACEF, 1986.




13


Sandler D. Tax Treaties and Controlled Foreign Company Legislation: Pushing the Boundaries. 2


ed. Kluwer Law International, 1998.




14


CFC Legislation, Tax Treaties and EC Law / d. by M. Lang, H.-J. Aigner, U. Scheuerle and M. Stefaner. Kluwer Law International, 2004.




15


Pinto D. A Proposal to Reform Income Anti-Tax Deferral Regimes // Journal of Australian Taxation. 2009. 12 (2).




16


Exchange of Information and Bank Secrecy / Rust A., Fort E. (eds.). Wolters Kluwer, 2012.




17


Exchange of Information for Tax Purposes / G?nther O.-C., T?chler N. (eds.). Linde, 2013.




18


   ,                 ( ʻ).        taxation of controlled foreign companies (corporations)  CFC rules,             .                 (      ()   ).             ,        .




19


Holmes K. International Tax Policy and Double Tax treaties: An Introduction to Principles and Application. IBFD, 2007. P. 4?5; Department of the Treasury, The Deferral of Income P. VIII.           .         .                ( ..   :  . 2- ., . . .:  , 2006. . 48).     ,         ,          ,  ,    : , ,   .   ,   ,          ,   ,       ,       .    .:  ..   . . 48;  ..      //  : . 2- ., . . /.. , .. , ..  [ .]; . . .. , .. . .:  ; , 2008. . 157;  ..     //         . .:     , 2009. 1. . 10.




20


 , , Kevin Holmes,         ,          (National Wealth Maximization Objective).   Holmes,    , -,   ,     ,   (..       )        , -,   ,            ,      .  ,     ,               (..       ,     ,              ). .: Holmes K. Op. cit. P. 4.




21


OECD. Designing Effective Controlled Foreign Company Rules P. 9; Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 26; Aigner H. J., Scheuerle U. and Stefaner M. General Report / CFC Legislation, Tax Treaties and EC Law P. 16; Comparative Income Taxation: A Structural Analysis. 2


ed. /d. by H.J. Ault, B.J. Arnold. Aspen Publishers, 2004. P. 380?384; Department of the Treasury. The Deferral of Income P. 12.




22


Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 26.




23


    ,                  ,     . .: OECD. Designing Effective Controlled Foreign Company Rules P. 10.




24


          30 . .: OECD. Designing Effective Controlled Foreign Company Rules P. 9.  , ,           ,    ,  ,                .     ,    ,             ,         : , , ,  ,  , .   ,       2015.       , , , , , , , , , , ,  , , , , . ,    ,   , ,  ,  , . .: Deloitte. Guide to Controlled Foreign Company Regimes, 2015. P. 78 (electronic resource). URL: https://www2.deloitte.com/content/dam/Deloitte/ global/Documents/Tax/dttl-tax-guide-to-cfc-regimes-14-july-2015.pdf ( : 13.04.2016).




25


Department of the Treasury. The Deferral of Income P. IX, 12.




26


Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 26.




27


Dahlberg ., Wiman . Op. cit. P. 26?27. ,    ,           ,       ,     ,        ,      ,     . .: Avi-Yonah R.S. President Obamas International Tax Proposals Could Go Further // Columbia FDI Perspective. 2010. 18 (electronic resource). URL: http://ccsi.columbia.edu/files/2014/01/FDI_18.pdf ( : 21.10.2015); Avi-Yonah R.S. The U.S. Treasurys Subpart F Report: Plus ?a change, Plus Cest La M?me Chose? // Bull. For Intl Fiscal Documentation. 2001. 5. P.1858.




28


     ,      ( ,   ),     .     ,  ,        ( ,        ).       ,    ,     ,           (,     ,     ). ,        ,            (participation exemption).  , ,        ,      ,         ,               ..  ,               ,        ,     .                        ,        .  ,      ,     .           . .: Altshuler R., Shay S., Toder E. Lessons, the United States an Learn from other Countries Territorial Systems for Taxing Income of Multinational Corporations, 21 January 2015 (electronic resource). URL: http://www.taxpolicycenter.org/UploadedPDF/2000077-lessons-the-us-can-learn-from-other-countries.pdf ( : 20.10.2015). P. 1?57; Department of the Treasury. The Deferral of Income P. IX.




29


           16  1962.,        1954.    F  . 951?964. .: The Revenue Act of 1962 / Pub. L. 87834, 12(a), Oct. 16, 1962, 76 Stat. 1006.        29  1979. // Pub. L. 9412, title VI, 602(a)(3)(A), (c)(7), (d)(3)(B), Mar. 29, 1975, 89 Stat. 58, 60, 64;  22  1986. // Pub. L. 99514, title XII, 1221(b) (3)(E), Oct. 22, 1986, 100 Stat. 2553;  20  1996. // Pub. L. 104188, title I,1501(c), Aug. 20, 1996, 110 Stat. 1826;  22  2004. // Pub. L. 108357, title IV,422(c), Oct. 22, 2004, 118 Stat. 1519.




30


Department of the Treasury. The Deferral of Income P. 12; U.S. National Foreign Trade Council. The NFTC Foreign Income Project: International Tax Policy for the XXI Century, Part One: A Reconsideration of Subpart F (25 March 1999) (electronic resource). URL: http://www.nftc.org/default/tax/fip/NFTC1a%20Volume1_part1.pdf ( : 10.11.2015).




31


      worldwide system of taxation  residence taxation.          (.: Department of the Treasury. The Deferral of Income P. IX?X.               ,     ,  ,        .         ,     ,   ,     ,     .  ,          ,     ,         ,           ,  (     )     . .: Comparative Income Taxation P. 345; Altshuler R., Shay S., Toder E. Lessons, the United States can learn from other countries territorial systems for taxing income of multinational corporations. 21 January 2015. P. 1?57 (electronic resource). URL: http://www.taxpolicycenter.org/ UploadedPDF/2000077-lessons-the-us-can-learn-from-other-countries.pdf ( : 20.10.2015).




32


            (  ),                    ( ).               ,         (, ,  )       (, )    (  ). .: Sandler D. Op. cit. P. 5.




33


          (    ),            ,      (  ,      ,     ).




34


Department of the Treasury. The Deferral of Income  P. IX.




35


      ,      .




36


Message from the President of the United States Relative to our Federal Tax System, H.R. Doc. 140, 87


Cong., 1


Sess. 6, 26 (1961).




37


The Statement by Treasury Secretary Douglas Dillon (Dillon Statement) in Message from the President of the United States Relative to our Federal Tax System, H.R. Doc. 140, 87


Cong., 1


Sess. 7 (1961). . : U.S. National Foreign Trade Council. The NFTC Foreign Income Project P. 42?43; Sicular D. R. The New Look-Through Rule: W(h)ither Subpart F? // Tax Notes. 23 April 2007. P. 349?378 (electronic resource). URL: https://www. paulweiss.com/media/104725/SubPartF04-May-07.pdf; Boise C.M. Breaking Open Offshore Piggybanks: Deferral and the Utility of Amnesty // Geo. Mason L. Rev. 2007. Vol. 14 (3). P. 683?685 (electronic resource). URL: http://georgemasonlawreview.org/wp-content/up-loads/2014/03/14-3_Boise.pdf




38


   :    (retention)               ,      ( . ..). . : Boise C.M. Op. cit. P. 683.




39


Revenue Act of 1962: Hearing on H.R. 10650 Before the H. Comm. on Finance, 87


Cong. 99 (1962). . : Boise C.M. Op. cit. P. 683?684.




40


Boise C.M. Op. cit. P. 683685.




41


U.S. National Foreign Trade Council. The NFTC Foreign Income Project P. 43.




42


.: Boise C.M. Op. cit. P. 684.




43


28H.R. 10650, 87


Cong., 2


Sess. (1962). The reasoning for curtailing the reach of the bill is found in H. Rep. 1447, 87


Cong., 2


Sess. (1962) (1962 House Report): Your committees bill does not go as far as the Presidents recommendations. It does not eliminate tax deferral in the case of operating businesses owned by Americans which are located in the economically developed countries of the world. . : Sicular D.R. Op. it. P. 352353.




44


    ,         ,    ,   ,     , ,  ,      . .: IRC, 954 (c).        ,    ,    ,      ,   2  .




45


           ( ,    ..),                , ,        .




46


U.S. National Foreign Trade Council. The NFTC Foreign Income Project P. 48.




47


Aussensteuergesetz (International Transactions Tax Act) (  AStG), 1972, 7?14. .: Sandler D. Op. cit. P. 25.




48


ITA, 91?95. .: Sandler D. Op. cit. P. 26.




49


Special Taxation Measures Law, Arts. 40.440.6, Arts. 66.666.9. .: Sandler D. Op. cit. P. 27.




50


Loi 8030 du 18 Janvier 1980, Art. 70 (p) (electronic resource). Mode of access: https://www.legifrance.gouv.fr.        . 209    .           . 209  . .: Code gnral des imp?ts, 6 avril 1950, Art. 209B (electronic resource). Mode of access: https://www.legifrance.gouv.fr.




51


    . . 1.2  .




52


,        ,      1979.                   . .: Ullah M. United Kingdom Report / CFC Legislation, Tax Treaties and EC Law P. 609.




53


Board of Inland Revenue, Taxation of International Business, December 1982. ara. 28 / CFC Legislation, Tax Treaties and EC Law P. 611.




54


     .: Ullah M. United Kingdom Report / CFC Legislation, Tax Treaties and EC Law P. 610.




55


               focus more on taxing profits economically derived from UK activity, rather than from worldwide business (HM Treasury and HMRC, Consultation on Controlled Foreign Companies (CFC) reform (June 2011) at P. 1.6. . : UK, CFC National Report. P. 767).




56


UK, CFC National Report. P. 768. ,  ,   ,           (  pre-gateway test): 1)                 (nontax motive); 2) non-UK activity; 3)       ,  ,     ; 4)      ,     ,     .




57


Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 28.




58


OECD. Designing Effective Controlled Foreign Company Rules Para. 6. P. 13.




59


For most countries, they [CFC rules] are used to prevent shifting of income either from the parent jurisdiction or from the parent and other tax jurisdictions. However, countries could also be concerned about long-term deferral ( . ..) // OECD. Designing Effective Controlled Foreign Company Rules Para. 6. P. 13.




60


Gomes de Oliveira A. Brazil National Branch Report // Cahiers de Droit Fiscal International. 2013. Vol. 98a (  IFA, Brazil National Report). P. 160.




61


. : IFA, Brazil National Report. P. 160.




62


                             ( . ).




63


IFA, Brazil National Report. P. 160.




64


         .: IFA, Brazil National Report. P. 176?177; Castro L. Recent Developments in International Taxation. Brazil. Thesis for Annual International Bar Association Conference 2013 (electronic resource). URL: file:///C:/Users/lstarzhene002/Downloads/TaxCommitteereports2013_Brazil.pdf ( : 12.01.2016); Peixoto Orsini E., Peixoto Orsini Marcondes D.G. New Brazilian Supreme Court Decision on CFC Rules // International Transfer Pricing Journal. 2013. Vol. 20 (5).   -  IBFD (electronic resource). URL: http://www. ibfd.org/ ( : 12.01.2016).




65


Deloitte. Guide to Controlled Foreign Company Regimes, 2015 P. 20.




66


.: Dahlberg ., Wiman . The Taxation of Foreign Passive Income for Groups of Companies P. 26?27.




67


OECD. Designing Effective Controlled Foreign Company Rules P. 13?15.




68


Ibid. P. 13.




69


Ibid. P. 14.




70


Ibid. P. 15.




71


  : CFC rules are not primarily designed to raise tax on the income of the CFC CFC rules will, of course, raise some revenue by taxing the income of CFCs, but there is likely to be a reduction in the income shifted to CFCs after the implementation of CFC rules. Ibid. P. 13.




72


 . . 169; Revenue Act of 1962, Hearings before the Committee on Finance on H.R. 10650, 87


Cong. 2


Sess. (Part 1). P. 177.




73


Revenue Act of 1962 P. 177.




74


ICC. Statement on Controlled Foreign Corporations.




75


Vogel K. Worldwide vs Source Taxation of Income: A Review and Reevaluation of Arguments (Part II) // Intertax. 1988. 10. P. 310, 311; Musgrave R. Criteria for Foreign Tax Credit in Taxation and Operations Abroad. 1960. P. 84?85; CFC Legislation, Tax Treaties and EC Law P. 15.




76


Revenue Act of 1962 Hearings before the Committee. Ex. III. P. 173.




77


Message from the President of the United States Relative to our Federal Tax System, H.R. Doc. 140. 87


Cong. 1


S. 6, 26 (1961).




78


Pinto D. Op. cit. P. 68.




79


Ibid. P.70.




80


Department of the Treasury. The Deferral of Income P. 19.




81


Vogel K. Worldwide vs Source Taxation P. 310, 311.




82


Sandler D. Op. cit. P. XV.




83


Department of the Treasury. The Deferral of Income P. 57.




84


Pinto D. Op. cit. P. 72.




85


McLure J. Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm // National Tax Journal. 1992. 45. P. 145, 146-7, 153.




86


OECD. Designing Effective Controlled Foreign Company Rules P. 969.                    .            . URL: http://www.oecd.org/tax/transparency/ ( : 10.01.2016).




87


      ,  ,      . ,            -    ,          .




88


Vogel K. Worldwide vs Source Taxation P. 311.     .   ,              ,         (,  ,    ) .      ,                   ,        ,    .  ,                    . .: ICC. Statement on Controlled Foreign Corporations.




89


Pinto D. Op. cit. P. 69?70.




90


  . . 26; Vogel K. Double Taxation Conventions (London, 1997). Art. 26, m. 19, cit. in: Torres Jimnez M.A. The Extent of Exchange of Information under Article 26 OECD Model (Article 26 (1) OECD Model): Thesis for the Master of Law / G?nther O.-C., T?chler N. (eds.). Exchange of Information for Tax Purposes. Linde, 2013. P. 81.




91


Na Li. Chinas CFC Regime: Existing Rules and Improvement Suggestions // IBFD Bulletin for International Taxation. October 2014. P. 538.




92


Deloitte. Guide to Controlled Foreign Company Regimes, 2015. P. 53?54.




93


Ibidem.




94


,                         .             ,      . .: Deloitte. Guide to Controlled Foreign Company Regimes, 2015  P. 2, 12.




95


Favi L. Italy CFC Report / CFC Legislation, Tax Treaties and EC Law P. 358.




96


Na Li. Chinas CFC Regime P. 538.




97


. . 9. 25.13-1  ,   :          ,      (     ),         ,      .




98


OECD. Mandatory Disclosure Rules. Action 12  2015 Final Report. OECD/ G20 Base Erosion and Profit Shifting Project (lectronic resource). URL: http://dx.doi. org/10.1787/9789264241442-en ( : 15.10.2015).




99


  ,   ,         ,   .   ,         ,          .




100


            .   , ,        , ,    2010.,      2012.,    1  2013.,     14  2014.,    1  2015.,  ..            .




101


  ,                . ,         30 ,    1960?1980- .        .    1990- .       15 .  ,  ,          1990- .            .  ,           ,           ,   1960?1980- ., ,                .  2000.       .  2000  2015.    14 . ( . ).  , ,       ,         .       ,     .




102


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