   
  


    ,                    ,       ,    .                   ,               .      ,              ,                           .





  

   



 . . 

     », , 2018


* * *




        


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

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

,    ,  ,                     .           (LLCLimited Liability Company)  -  .          (LLP  Limited Liability Partnership),   ,        ,        .           (LP  -    )    .         .       :         .

  -      ,    ,        .              (non-resident alien)  ,   -       ,      ,     .      ,      ..  ,            ,    .       ,     -  ,  .    ,        - ,           .

          ,           .  ,           ,      .      ,     ,          .    ,      ,    .              ,      (  )    .    ,       ,     Apple       ,   -         .   SPV         ,       -.

                   ,                (substance).   2000- ,   ,  ,              -  . :         .        ,      ,       ,  .       substance  :     (        ),         ,      .     XXI   substance  ,                 .  , ,  substance.  ,   20142016.    .            (  - Oval)     (,  The One):   ,    ,       ,   [1 - High Net Worth Individual  HNWI         .],      ,      ,  - .   ,        2         ,     .

       -       ,   .        ,  -  ,        ,            .

 ,           ,    1998         Harmful Tax Competition: An Emerging Global Issue[2 - OECD CFA Report: Harmful Tax Competition: An Emerging Global Issue.],   (  )  ,            .        , ,        - ,     .  ,  20142015.       -  BEPS[3 - OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.],     15 ,           ,      .    ,    BEPS             .            .  ,     2020 ,         ,    ,   , ,      ʻ[4 -       .],      (GAAR)     (exit tax),    2016/1164  12  2016 . ,                     ,    ?

  ,  20             .   ,                  ?        ,        XX        ?  ,        ,   ,      ,            .  ,      ,         ,          . ,                 ,   ,         .

      ,            ,        ,            ,         .       (  )          (..  )  ,       .                    ,    ,          .              (refundable tax credit),            5%  7%. , , , ,           .        :        ,                .      -        .      ,    -        ,   ,         .      ,        (   substance   -).                ,    ,    ,   .

     ,            ,        ,   ,    .           .

        .        ,  ,       ,      ,       .    ,     BEPS       ,      ,        ,      .

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

                20 ?                                   .  ,                 .   ,         .

. . ,

,  John Tiner & Partners




    :  


          ,     ,     ,    -. , . .    [5 -  . .        :  ( . . . ., . . . ).         .  , 2016.]   1872.,     ( )      ,      .          ,    .     . .    ,              (1870).               ,       .

                                    ,       .            ,    ,      ( , , ,  ..).              ,       .    ,     ,   70-  80-      . ,   . .           1983  (  1998   2-  ).

     ,  ,  :     ,                ,         .      -          ,       ,       ..

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

           .         , ,   . , ,  ,   .

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

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

       ,             .        ,          ,      ,  -.          ,                    .            ,                 [6 -    International Bureau of Fiscal Documentation (IBFD).].  ,    ,      ,       ,      , ,       ,      .

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

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

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

. . ,

  ,

   

  ,

     . . . ,

   

 - 

    ,

  -




 . . 


    ,          .     ,        .               (  )         .

,         .     ,     ,         ,    .     ,     ,      .

 ,   ,       ,        .   ,                     ,              ,  ,        .

    ?    , , ,  ,              ,               .

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

 ,               ,  , ,   .

                     -   ,        .

        ,         (, ,     ).       ,      ,        .              ,      -     [7 -                    (-),           ,    ,      .],        .

 ,  ,    ,    .         2014.      (, )         ,      .    ,     (       . . ),              .       ,       ,   ,   .  ,            .

      ,  . .   -   ,           (, IBFD Bulletin for International Taxation, European Taxation; Ta x Notes International),             ( ,     (International Fiscal Association),        2009      .  (),      (Foundation for International Taxation)  .

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

   .   2,        ,    Wood v. Holden     ,    :    (       Wood)     .        .                 ,     ?                   ?   ,      ,          ,  ,        .

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

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

. . ,

  ,

   

   . . . ,

      




 


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

                .           ,        .

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

,     ,         ,    .       ,   .

      ,            .                   .           . ,         ,       ,         ,    .        ,   .

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

    ,            .  ,  ,     .  1     ,      ,      . ,       ,     ,       .

 2          ,           -.      ,       ,     ,    ,      .         .

 3  ,       ,    , ,      . ,      ,          , ..    .

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

        ,            .     5.           ,      ,      ( )     ( ).                .             ,    ()            ,   .

               -         .        ,    6.

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

            .

          810      ,       - .  8    ,             ,         .                  ,         BEPS   .   BEPS  :                 ,            .               2015.     BEPS.           ,              ,        ,   .

  9         (ʻ),  ,    ,    .               2015 ,    ,      3 BEPS,          .  ,          .  10            :   .          (     ),       .    ,       ,     ,         2015.                ,      .

        ,    ,         . ,         ,     ,        . ,       .

 ,

 




 


            ,    ,        .   ,            .

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

         ,     .







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

Prof. Kees van Raad

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

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

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

         .         ,     .  ,         ,            ,          . ,        .           ,      ,    ,  -,    M&A,            .

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

    XX .        .        . . [8 -  . .            : .  . . . ., 2002.] ,         1928.    [9 - Seligman E. R. A. Double Taxation and International Fiscal Cooperation. The Macmillan Company. N. Y., 1928.].  ,             (1843),  [10 - Seligman E. R. A. Essays in taxation. The McMillan Company. N. Y., 1925 (10th ed.).],   (1845),         ,      .   . ,           ,   ,            .               . . [11 -  . .       //  . 1929. 7.]  . . [12 -  . .       ,    //  . 1929. 910;  . .     -  //  . 1929. 1112.].

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

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

             ?     ,   ?       .   ,         ,          .               ,   ,      ,            .

       -   .  [14 - David Rosenbloom, The David R. Tillinghast. Lecture International Tax Arbitrage and the International Tax System. International Tax Law Review. 2000. . 137, 140.]  -   ,         ,        .          -[15 - 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.],  ,              (           )           [16 -     (2000)  -   2. .      ,    ,       3. (OECD Model Tax Convention: 50 years of promoting a business-friendly tax environment).].    ,              .

      .                 .                              .         ,      ,       .

       [17 -      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.          2016 ,             2019 .

  ,          ,  ,          ,     XX .,     .




 1

   


    ,     ,    ,     []  .

    -.  - (VIII.)

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

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

     ,      ,      .       , , ,  .     ,       ,    ,      [18 - Compania de Tabacos v. Collector, 275 US 87 (SC). P. 100.].           .          .           :  ,  ,    . ,        ,      , .. .      ,  ,   ,       .       :  ,       ..           ()    ,           .       ,     ,         .

        ,  ,   ,   .       ,     .        ,   ,               .  ,          ,     ,     [19 - ., , . 39    ( ,   ).].      ,   ,     ,      , ,            .

        ,   . , , ,  , ,       ,      .    (characterization)    ;         (revenue)     (capital gain).                (,        (schedular system)  ).

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

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

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

     ,     , ,         .     ,     , ..    .        ,        ,      /  .

             ,     .     ,      .

  

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

  

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

  ,   

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

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

     ;          (),          .       ,   ,     ,   ,       .

            , ,  ,     ,    ,   (situs rule),        .         ,   .

   

   (capital gain)              .        (realized or not realized)  .       ,       ,           (business income).  ,     ,          (inventory),   .       ,            .

,  ,  ,    ,            (capital gains tax),     . ,            ,     .             ,        .

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

     

          ,      .   ,  ,            .     ,                  .

                (corporate income tax).          ,        .       ()      .

           , ..   .            .              ,         ,    ,         .

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

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

    80-  90-  20-     -    (   ),      (integration system).            .            , :

    (      ),       (participation exemption).        ,  .          .

        (dividend-received deduction),    :          .

   (imputation systems)      ,             (     )         [20 -       .: Peter Harris. Corporate/Shareholder Income Taxation and Allocating Taxing Rights Between Countries. 1996.].    IBFD,   [21 - IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 227.]    ,         ,    ,     ,   ,       .      .           (gross-up)    ,  .  ,       ,      .       ,      ,       .          (compensatory tax).      ,        .   -,    ,      .           , ..         .             (underlying foreign tax credit),     .               (tax credit).

   (split rate system),         ,        ,    .

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

  ,     ,         ,  -         .            ,      [22 -  ,                ,   :   . , , , , ,           ,  .],      ,             .            .    ,                ,        [23 - Ward Hussey & Donald Lubick. Basic World Tax Code and Commentary. 1996. 164.].

             ,         ,     ,    , , ,          ,   ,     (underlying tax)[24 - 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.].                 ,           .         ,      , ,              .

                   , ,          ( ,  ,    ..).          ,      ,         ,      .      ,      ,       (,        892   ).

    

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

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

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

            .    -          ,            ,             .    ,                    ,  ,    .                ,   .        -      ,         [25 - .   Vodafone International Holdings B.V. v. Union of India, 2012,         -    . .      (Vodafone India // Wikipedia, the free encyclopedia; Tax alerts: the Vodafone case // Ernst and Young India.].              ,        ,        ,  .      ,          ,   ,  ,   .  -                ,         .

                    . ,    -           .   ,   ,      -   ;   ,     ,     .     ,     . 7 ,    ,          .              ( ) -     .  :           ,           ,  ,   .

                ( ).     ,             ,   ,          .               ,     ,    .                      .

 ,                 7      2010 .  -,      ,      ,   ,   7   (2010),      2010 .  ,          ,      .                           ,           ,          .

   

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

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

  

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

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

         ,         ,      ,   -    ,  , , ,  ,      [26 -    , IRC. 871 (d).].   ,       , ..       ,        .     -               ,        .

 , ,     ,       ,     -.   ,       (. 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)

International law is part of our law, and must be ascertained and administered by the courts of justice of appropriate jurisdiction []. For this purpose, where there is no treaty and no controlling executive or legislative act or judicial decision, resort must be made 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 (.  )[27 -  . .       //     :  . . . , 46  2007. / . . . . : -   , 2007. .483493.],        [28 -    ,          : International Bureau of Fiscal Documentation, IBFD, the Netherlands (www.ibfd.org (http://www.ibfd.org/)); Bureau of National Affairs, BNA, USA (www.bna.com (http://www.bna.com/)); LexisNexis, USA (www.lexis-nexis.com (http://www.lexis-nexis.com/)); Tax Analysts, USA (www.tax.org (http://www.tax.org/)).].

                 .   ,           .            ,     . ,                       .

  . . [29 -  . .        // - . 2008. 3.],           ,           .         ;           ;     ,      ,  ..          ,     ,    ,     ,     ,    ,    .

          . . [30 -  . .      :    //  . 2006. 3. . 2431.],                      ,     , ..   .           ,     (   )   ,        , ,  ,      .

        ,      [31 -  . .   : - . .: , 2009.].     , . .    ,         . -,          ,     ,      .           ,       ,     .       ,     ,        , ,  ,  .  ,    , ,  -,          (international tax regime),        ,     ,        [32 - Reuven S. Avi-Yonah. International tax as international law: an analysis of the international tax regime. Cambridge Tax Law Series. NY, 2007. P. 3.].   ,     ,   . . ,      .

     ,                  .     . .  ,              ,     (    )     ,          [33 -  . .       . .: - , 2005. . 5354.].           ,        .

 ,           ()    ,     , , ,     [34 -  . .   .     . .: ; , 1998. . 47.].         ,          .        (    )   ,                         .            .        .     ,         -                        .

                          .  :             .            [35 -  . .   . .:  , 1986. . 44.].                      . , . .  ,     ,              ,    .           - ,            .           . ,         .  ,   ,       ,       ,                .         ,      .      (   ).

       , ,    ,        ,    , ,    .      , ,   .

 ,          .   . . [36 -  . .    / .:  , 2008. C. 50, 104.],      , ,       ,     ,                       . ,                .

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

 . . [37 -  . .   :   . .: , 2007. . 452.]       - , .. ,    .          ,     ,          .         -  ,         ,    .                ,        (, ),         [38 -  . .           -  //  . 2006. 1. . 4448.].

. . [39 -  . .      :   //   . 2004. 4. . 91102.] ,    ,        (   ),     ,         ,       .        ,  .    . ,  ,     ,            .

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

        . . [41 -  . .   .     . .: ; , 1998.] ,                .             ,         , ,     (US international tax law). . .  [42 -  . . 383.],          :   ,     ,      .        (international tax law),        .            .             (  ,   )   ,     (  )      (  ,       ,        ).          .      . . [43 -  . .  : . .: -  . ., 2006.],      .               ,        - ,       .

. . [44 -  . .           : . . . . ., 2002.]            - ,        ,    , ..     .       (  ),     ,    ,      ,     .

,   . [45 -  .   : ,   //   . 1995. 5. . 125135.],      ,               .  ,         ,    . . .   . . [46 -  . .,  . .     //  :   /  . . . . .: -, 2000.]         ,        ,      .

           . . . [47 -  . .         :  . .: , 2005.] ,                   .       ,               . ,           ,             .         ,         .             :           , ..      .      , ,   ,       .    ,       ,    ,        .    (  )  .          .

           .       ,         .

      - ,    :    .   ,  ,          .       .     ,    -,            .  ,                .         :  ,    ,      ( )   ,         [48 - Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. . 20.].   ,         ,        . ,              [49 - Ibid. P. 26. 45.].

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

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

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




2.2.    




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

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

             .        ,            ,      .         ,            .          ,            .

  . 38    [50 -     //   .], ,          , : )  :  ,   ,  ,    ; b)      ,     ; )   ,   ; d)                       ,   . 59.

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

 -    ,         ,    .   ,     ,       .

    ,  . . ,    (   )    -   : 1)      ; 2)      ,    (),     ,        ; 3)  ,       [51 -  . .   : - . .: , 2009. . 50.].

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

  , ,       (   );

     ,    ,     ,        ,       ;

  ,           ,      ;

-      ,     ,         ,  ,      .

        ,        .

     [53 -            ()  22  1969.          ().      1980. (     .]  ,       ,      .               .     ,       , ..   .    - ,    ,      ,       .     ;      ;    ,      ;          ;      ; ,      ;   ,          ;      [54 -  . .     .           19681969. .:  , 1973;  . .   .  . .:  , 1980.].       ,  ,     ,     ,     ,      .




2.2.1.      


                  ,      .              ,  ,          .     [55 -  5       31  1995. 8           .],       ,    ,      [56 -  :    . -: [. .], 1978.],       [57 -   ,   ,     . . XXXII. ., 1978.],    ,    [58 -  .].      5  10  2003.[59 -        10  2003. 5                 //  . 2003. 2.],       , ,           ,        ,    .

    ,  ,            .         ,            .         ,  ,         .

 -         -    ,     ,                [60 -  . .              //     . 2005. 4.]. ,       ,        .       ,           :           ,         ..    -        ,   ,         .       ()      ,    .




2.2.2. - 


-            ,       .                  ,      .   . . [61 -  :  / . . . .  . . . .: , 2005.],                .. . .                  . ,     ,             ,     [62 - Cartou L. Droit fiscal international et europeen. Paris: Dalloz, 1981. P. 27.]. . .          :       ,           ,             ,            [63 -  . .       . .: - , 2005. . 33.].         (general international law).   . . ,          -  ,         .        ,           .        ( )            .     ,            ,     (    ),   (  ,   ). ,           ,   ,         ,      .  ,      ,       ,           ,     .

- ,    ,      , ,    ,                   .  ,  ,           .      ,                      .  ,  . [64 - Cartou L. Op. cit. P. 26.],        ,  .   . [65 - Tixier G., Gest G. Droit fiscal international. Paris: PUF, 1985. P. 32.]                .




2.2.3. 


          -    .       ,       ,  ,  .        .          : , ,  ,     ,           .       ,         ,    ,             .   . . ,                                     [66 -  . .   .     . .: ; , 1998. . 4.].




2.2.4.  


  -          .     ,         .        ,     ,    .         ,  / , ,      ()[67 -  . .         // . 2006. 9;  . .       // . 2007. 2;  . .             2007  // . 2007. 10;  . .            // . 2007. 12;  . .              //   . 2007. 10.],              1950.   [68 -           4  1950.].       1998.  ,    . 15        .   . 32      ,          .          ,      ,                  [69 -      30  2001. 13-        7  1  7,  1  77   1  81            ,           黻;     14  2008. 4588/08    3312967/2007.].                [70 -      20  1999. 17/-1341   ,               //   . 2000. 2.].         ( )     14.07.2015 21-[71 -       14  2015. 21- . -        1                ,  1  2  32       ,      11,  4    392     ,  1  4  13,  4  3  311     ,  1  4  15,  4  1  350        2    413 -           .].        ,      ,                 .

     ,    ,   ,      . .   . [72 - 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.],    ,   ,   . ,     ,  , ,            .

                  ,           (,      ).      ,   ,     ,       [73 -  . .     - :   //  . 2005. 9. . 69.].  ,      ,   ,           ,        .         (Judicial Committee of the Privy Council)    ,       [74 -       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. 19th January.].

        . ,     ()        ,  ,  ,    .       (common law)     ,        ,        .                     ,             .                [75 - Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Taxmann, 2008. . 59.].     ,      (   )[76 - Commonwealth of Nations // Wikipedia, the free encyclopedia.],         [77 -  ,     ,    , ,             .               .            .  ,     (, ),       ,     (English law // Wikipedia, the free encyclopedia.]. ,   Hunter Douglas v. MNR     ;   Thiel v. FCT[78 - Thiel v. Federal Commissioner of Taxation (1990) 171 CLR338.]       ;  CIR v. United Dominions Trust Ltd       ;  Donroy Ltd. v. United States[79 - Donroy Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United States of America (1961) 17463.]     ;    CIT v. Visakhapatnam Port Trust[80 - Commissioner Of Income Tax v. Visakhapatnam Port Trust (1983) 144 ITR146 AP.]   ;    630 v. MNR     .. ,    ,         [81 -  .: Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. . 59.].

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

         [82 - European Court of Human Rights.],             1950.   .   . 32      ,          .     .

    23  2006. 46343/99   Riener v. Bulgaria[83 - Riener v. Bulgaria (Application 46343/99). European Court of Human Rights. 2006. 23th May.].       (    ).                       .    , ,   ,        ,              .  ,   , ,   ,       ,   ,          .   ,    , ,       . 2. 2 4           ,         ,      .     5.        [84 -    (     23  2006. 46343/99 / . . . . , . .  //  .].

    ,       .    ⻠      ,     ,   ,  ,          ,     .      ,                    [85 -    9  2007.   803/02 / . . . .  // . .].  ,              ,     . 1 1         .      ()                .      25.       .

, ,       . ,        ,   ()              ,   .     ,    ,      , , ,             ,    .     18  2001.     [86 -     .     2001. . 2 / . . .   . .:  , 2004. . 370, 375.],      ,      ,       .      ,       .

        :    ,  ,     .            .             ,  ,  .              ( ),          ,        .    ( )     .    . . ,          , ,  ,   [87 -      30.07.201357   ,           .].

 2014         .       5  2014          ( ).          .           ,   .           ,   30 .  ,  ,   ,            .   ,        186- (   )     ,    .  ,      (   )[88 -      23.09.2014 305-141210 (   ).],     ,                 ,    ,    ,     .          .  ,             , ,      (     )[89 -  ,          ,        ,      . -    ,     (. 291.1  ).            .           .]                 .




2.2.5.   


  ,           ( )  .          ,   ,    (, ,    ).

    ,         .         -  ,        .

            , ,    ,     .                      .                 .  ,              .




2.2.6.   


   ,           ,     ,    .       ,      .         XIX .    ,           ,            .

       -  1899.,           1870.,      .            [90 - Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 16.].           . ,       ,                ( ).         .

    -    ,      .       ,   ,            .      :                 ,        .    .   . [91 - Ibid. P. 18.],      , ..             ,     ,             .  ,  ,    ,            .      ,              ,      .     ,     . ,             ,                    ,  [92 - Knights of Columbus v. The Queen [2008] TCC307 (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)[93 - The Treaty on European Union and The Treaty on the Functioning of the European Union (2012/C326/01); Official Journal of the European Union.          2007.].           ,   1950- .     ,              .  ,       .       Van Gend en Loos v. Nederlandse Administratie der Belastingen [94 - Van Gend en Loos v. Nederlandse Administratie der Belastingen // Wikipedia, the free encyclopedia.],          ,     -, ..     .

      .   . 115   ,    ,   ,     .  . 94      .     27 ,     ,     [95 -     .: European Union // Wikipedia, the free encyclopedia.]. ,   ,         27     -.            :       (1990)[96 - 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)[97 - 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)[98 - 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)[99 - 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.[100 -         (, 4  1950.) (   21  1970., 20  1971., 1 , 6  1990., 11  1994.) //      :   .]       ,   ,       .  . 1    [101 -    30  1998. 54-               // . .]   ipso facto                     .        1998.          .     ,   .         -      ,         .        ,   . 1  ( ), . 6 (   )  . 14 ( ).             ,   ,     -.




2.2.8.     


         . ,            ,    ,   ,   .           ().     .         ,       .  1994.      ,  1           ,               [102 - Edmond McGovern. European Community Anti-Dumping and Trade Defence Law and Practice. Globefield Press, 2008. P. D5:21.]. ,                    (Domestic International Sales Corporations).       ,  ,     ,        [103 - Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 28.].




2.3.       




       ,     ,    ,        .   ,          ,              . ,  ,     ,   .




2.3.1.     


         .            ,       ()     ,     [104 - Alfred Nizamiev. The Main Characteristics of States Jurisdiction to Tax in International Dimension. LM Theses and Essays. 2003. Paper 36.].             .

     , ,         (      ).        ,    (.. )          .   . [105 - F.Mann, The doctrine of Jurisdiction in International Law, III RdC1964-I. P. 30.]   :    ,            ,        . ,  ,        ,       ,          ,     ,       ,     ,    ,    ,    [106 - 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)[107 - 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).]:            .       , , ,    -  [108 - 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.]      ,       . . [109 - J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. P. 241.]            :   ,       .

   . ,    ,      : ,   .   ,        - - :    [110 - 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[111 - George W. Cook (U.S.A.) v. United Mexican States. Reports of International Arbitral Awards, 1927. P. 209213, 213217.],    ,          ,     .   , Santa Clara Estates Claim, -  ,        ,        [112 - Santa Clara Estates Case (Supplementary Claim), 1903. P. 455460.].       :            ,        ,  , ,   ,   ,   .           ,    ,        .          [113 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 46.].

          (     ),             ,       ,     [114 - Ibid. P. 44.].    ,       .           ,     .        the Lotus case[115 - S. S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, Series A. 10. Collection of Judgments. A. W. Sijthofs Publishing Company. Leyden, 1927.],             ,     ,          ,  ,    ,           ,    ,       .

      ,       :  .        ,  ,     ,     ,  [116 - . :  . .,  .   . .: - , 2000;  . .   .    . .:  , 1986. . 75;  . .       //      : . . .: -   , 1979. . 8.].    ,  -                 (      , ,      ,       ).

     (,         ,   ),         .     ,             - ,   , .. .  ,             :         .      ,          ,     [117 - W. Riphagen. Some Refections on Functional Sovereignty. Netherlands Yearbook of International Law. Vol. 6. 1975. . 121165.].




2.3.2.     


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

                .          ,      .                   , ,   ; ,  ,      (     ).

         ,        ,    (legislative jurisdiction),  (executive jurisdiction)   (adjudicative jurisdiction) .  ,         [118 - 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.  


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

    .  ,                       .   ,        ,    :  ()  .      ,        ,         [120 - 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.[121 - Ex parte Blain; In re Sawers (1879) LR12 Chancery Division 522 at 526.]        ,     .    ,           ,        .    :  ,     , ,  ,   ,                   , ,    ,     ,              ,        ,  ,     -     -  .

     Clark (Inspector of Taxes) v. Oceanic Contractors Inc[122 - Clark (Inspector of Taxes) v. Oceanic Contractors Inc. (1983) 1 ALL ER133.].       ,   -           ,  400 ,        .     ,       ,  ,           1964.        ,    (PAYE tax),    ,       .            .              .  ,                 ,   .  , ,      ,          (tax collector)   ,    ,       .    ,   ,         ,    .          ,    .          ,    ,      ,     .  ,    Ex parte Blain,     :       ,          ,     ,     -  , ,             ,       ,              [123 - 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)[124 - Agassi v. Robinson (Inspector of Taxes) [2006] 1 WLR2126. 186.]            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.  


            , ,   ,           ,    .      ,       .

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

           ,        .       ,          ,           .        ,         .

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




2.3.5.  


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

                            ,            [126 - Restatement (Third) of the Foreign Relations Law of the United States (1987), 431.].         ,            , ,          . ,   the Lotus case[127 - S. S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, Series A. 10. Collection of Judgments. A. W. Sijthofs Publishing Company. Leyden, 1927.]    :     ,          ,   ,  []            .

        ,          .   ,             , ,      .   ,           ,    ,           .  ,                 .   , ,         ,   [128 - United States v. Toyota Motor Corp. (1983) USDCC Cal.]. ,   United States v. Toyota Motor Corp.        Toyota Motor Corp.,   ,    Toyota Motor Sales USA,   ,   ,       ,       .             , ,         ,     ,      [129 - 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[130 - Milwaukee County v. M. E. White Co., 296 U.S. 268 (1935).].    ,               ,                 ,        .

  Government of India, Ministry of Finance Revenue Division v. Taylor and Another[131 - Government of India, Ministry of Finance (Revenue Division) v. Taylor and Another (1955) A.C. 491.]              ,    .         ,      ,        .         ,      .                      .      : 1)    ,          ,       ,  2)  ,        . 302    1948.,      ,      ,      .          ,        .  ,             .

                United States v. Harden[132 - United States of America v. Harden (1963) S.C.R. 366.],        ,              ,      .         ,   ,         .        ,           , ,  ,     ,   .   Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson[133 - Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson (1979).]       ,      ()   ,    ,    ,            US v. Harden.  ,           .

          .    1966.        Sociata Anonima Principe Di Paterno Moncada v. INPS[134 - Sociata Anonima Principe Di Paterno Moncada v. INPS // International Law Reports. Vol. 71. C. J. Greenwood, E. Lauterpacht; Cambridge, Grotius Publications Limited, 1986.].                     ,       .       ,     .  :      ,           ,      ,   ,    ,        ,      .            .                2  1956..

                  .                        ,    ,     .

           .           -   .          .                       , ,  .          ,      . -,     ,  . 26   (,    ,    26  ). -,        [135 -      25  1988.,     1  1995.           .     3  2011.  ()     G20 [Convention on Mutual Administrative Assistance in Tax Matters].]. -,  2003.   2003.  . 27     ,         . ,   2010 .  [136 - Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures.]           ,     ,        .  ,                  ,          [137 - OECD, Centre for Tax Policy and Administration, Tax Information Exchange Agreements (TIEAs).].




2.4.   




              ()  (fiscal attachment)[138 -           .         .  ( .     //    . .      /    .].            ()      (,   ,    ),   ()      .




2.4.1.     


 ,    ,             ,       [139 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 46.].      .   ,      [140 - Arnold Knechtle. Basic Problems in International Fiscal Law. Kluwer, The Netherlands, 1979.];  ,          ,         .

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

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

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

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

    [141 - Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 2021.],       .  (),    ,       .  , ,  ,           [142 - Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer  Boston, 1989. . 20.].

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

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

           .

        (economic allegiance)[145 - Georg von Schanz. Zur Frage der Steuerpficht. Finanzarchiv, 9. Jahrg., H. 2. Mohr Siebeck GmbH & Co. KG, 1892.]:        ,         .

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

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

     (source taxation regime)   ,      ,      ,         .    ,          [147 - 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.]  .

             :    , ..   . ,   1921.   -     State of Colorado v. Harbeck[148 - State of Colorado v. Harbeck (1921) 232 N. Y. 71, 133 N.E. 357 N.Y.],               ,         .

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

  ,    1923. ,        [149 - Wirtschaftliche Zugeh?rigkeit (); economic allegiance (.).],              .       ,   : 1)  ,  , 2)   , .. .             [150 - 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),       [151 - Ibid. P. 23.].           ,          ,     [152 - 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[153 - Cook v. Tait (1924) 265 U.S. 47.].      ,  ,   ,             ,   .    :  ,   ,       ,     ,        . ,   ,             (     ); ,          (.. . . .) , ..     ,                 .     ,  ,  ,      ,       ,   ,        ,       .

        ,        Imperial Tobacco Co. Of India Ltd. V. Commissioner of Income-Tax[154 - Commissioner Of Income-Tax v. Imperial Tobacco Co. Of India Ltd. (1949).]    :      ,          ,          The Minquiers and Ecrehos Case  :           셻[155 - The Minquiers and Ecrehos Case (1953).]

           .         (   ),  ,           . ,          .

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

  1923      [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.],           (                      ),          [157 - A. R. Albrecht. The Taxation of Aliens under International Law. 29 Brit. Y. B. Intl Law, 1952. . 146. Ref. 2.].  ,          (     ).           1923.:       ,  .    ,        . ,               . ,        - , ,     .        . , -,          :        ,         ,    . -,          ,         :           [158 - 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.].

      ,     ,         ,      ,          ,    .




2.4.3.   


       , ,         .          ,       ,   ,  ,          . ,      ,       .             [159 -  .: Rosembuj Tulio. Personal and Economic Allegiance under the Personal Income Tax and Corporate Tax in Spain. 26 Intertax. 1998. P. 46.].  ,       : ,      , , ,   ,    ,  ,    (,  ),  [160 - 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.].  ,  ,    ,       ,        .

    [161 - Ibid.],     (produced)    ,     , ..   (   ) .           ,  ,   ()   .  ,   ,        (benefits principle)    (territoriality principle), ..        ,      .           1892.,    : ,     , .. ,       ,    [162 - Schanz Georg. Zur Frage der Steuerpficht 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)              ,            [163 -      . 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- .  ,      . ,    ( )    -,    (  )      ,  , ..  .  ,  , ,          (-)  ,        ,    .               ,        ()           ,      -  .       -         ,  ,  ,    [164 - Schanz Georg. Zur Frage der Steuerpficht in Finanzarchiv: Zeitschrift f?r r das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. . 287.].

  ,   ,     ,        -.           ,    , ..                       .    -    .    ,         ,          .       ,          ,      -.               ,     ,   ,           ,  [165 - 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.    


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

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

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

        :  ,  , ,       .              (Winans v. Attorney General[167 - Winans and Another v. Attorney General (1904) A.C. 287.])    (De Ganay v. Lederer[168 - De Ganay v. Lederer, 250 U.S. 376 (1919).], Burnet v. Brooks[169 - Burnet v. Brooks (1933) 288 U.S. 378.]).   Winans    ,             ,       ,   .  :            ,     ,     ,      .          ,        .      De Ganay v. Lederer   ,     ,       ,        ,         - .       ,    .   Burnet v. Brooks         ,   ,     ,   .  ,           ,      ,     , :     ,     ,       ,   -   .  ,         -      .

          ,    . ,   Burton v. Minister of National Revenue[170 - Burton et al. v. Minister of National Revenue (1969) S.C.R. 732.]  :     ,         ,             .   Re Wolfenden Estate[171 - 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.  


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

   ,        ,       ,           ,          (opaque) ?          : -,          ,         ; -,      ,      ,    ,         .          .

      ,    ,    ,     (transparent entities),   (disregarded entities) .  ,            ,       . ,          ,   ,           .         .            .

               .    .  1121      (2010)     :      [],    [172 - Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 49.].      . 992     2007.

  .   . ,    (body corporate)  ,     .         .    ,    2000.      (Limited Liability Partnerships),  ,        .   ,             ,   ,         ,          2000[173 - Ibid.].

   . 7701()           ,     .      ,    .       (   )   . ,        Morrissey v. Commissioner[174 - Morrissey v. Commissioner (1935) 296 US344 (SC).] ,     ,          ,     .        :  (..    -),        ,  ,  ,  ,            .           ,           .                  .

          (Limited Liability Companies, LLC).       (  ,    ),           (check-the-box election).        ,     (   8832).              [175 - Title 26 Code of Federal Regulations (US) 301.77011.].    LLC    .   ,    ,     LLC,       .   ,           ,  LLC      ,       ,   .          LLC         ,      -          LLC    ( 6 . 1  2006.).   LLC     ,         .    LLC        1 . 3 ,       (body of persons).

               Padmore v. IRC[176 - Padmore v. IRC (1989) 62 TC352.].        ,      .           1952.    ,           ,    .  ,          ,      .   ,      , ,        ,   .   ,          . 3(2) .             .  ,            ,     , , ,           1952.             , ,  ,   .

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

              ,           .        , ..        [177 - ,    .   . 2. 11  ,        ,     ,   ,       ⅻ     // .].     ,  ,        ,          ,      .

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

      ,   . -,   Dreyfus v. CIR[178 - Dreyfus v. CIR (1929) 14 TC560 (CA).],      ,      (socit en nom collectif)          .   Louis Dreyfus et Compagnie,      ,      .     ,   :     .          ,         .  ,  socit         ,  . :       ,     (registration deed),     ;          ;      ;   ,     ,    socit     . ,    .   . ,     ,    ,        ,    socit:     ?                 /   .

  , Ryall v. Du Bois[179 - Ryall v. Du Bois (1933) 18 TC431 (CA).],   ,      .     ,     ;        .               (Gesellschaft mit beschr?nkter Haftung, GmbH),                    .         ,          ,  GmbH   .      ,                      .  ,            ,  GmbH    .        ,    ,  Garland v. Archer-Shee[180 - Garland v. Archer-Shee (1931) AC212 (HL).] (  - )  Memec plc v. CIR[181 - Memec plc v. CIR (1998) STC754 (CA).] (       atypical silent partnership).




2.7.        


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

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

  ,        ,          :     ,     .      ,            .

         ,      .

        Lotus Case[184 - S. S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, Series A. 10. Collection of Judgments. A. W. Sijthofs Publishing Company. Leyden, 1927.]:        ,      ,        ,       .        ,                   .             -          .

 [185 - Qureshi A. H. The Public International Law of Taxation. Text, Cases and Materials. Graham & Trotman / Martinus Nijhoff. 1994. . 22125.],    -   , ,     ,                 .            ;  ,        .  ,                      .   . ,          ,           [186 - Ibid. . 2225.].       ,    .    ,        ,      ,     ,  ,     ,       .     [187 - 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),              .                  .   ,           [188 -  .: Publication 4588, Basic Tax Guide for Green Card Holders: Understanding Your U. S. Tax Obligations. 2006.].

     . [189 - S. Surrey. Current Issues in the Taxation of Corporate Foreign Investment. Columbia Law Review. 1956. 6. P. 817.]  . [190 - F. Beveridge. The Treatment and Taxation of Foreign Investment Under International Law. Manchester University Press, 2001. P. 7677.],  ,            ,       .

   ,        ,    [191 - Kees van Raad. Non-discrimination in international tax law. Series on international taxation 6. Kluwer Law International, 1986. . 21. Ref. 12.]. ,   [192 - Sol Picciotto. International business taxation: astudy in the internationalization of business regulations. Quorum Books, 1992.],     , ,             . ,             ,       .           ,     (valid business nexus)  ,         (within the limits of reasonableness)[193 - Ibid. P. 308.].         , ..   .   ,  . ,         ,                ,             .

   [194 - Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. . 11. 7.7a.],          , :          ( )       ,    ,    . .     (substantive territoriality)    (formal territoriality).  .  :      , , ,   ,         ,     ,    [195 - Ibid. P. 12. 7b.]. .  :  , ,        .     ,  ,  ,                                [196 - Ibid. P. 13. 10.].  .    ,                       ,       (prescriptive)   (executive) .       . [197 - 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.], . [198 - Arnold Knechtle. Basic Problems in International Fiscal Law. London: HFL Publishers Ltd., 1979. P. 37.]  . [199 - Arvid K. Skaar. Permanent Establishment: Erosion of a Tax Treaty Principle. Kluwer law and taxation publishers, 1991. P. 20.].

        Islands of Palmas case[200 - Island of Palmas case (1928). Reports of International Arbitral Awards. Vol. II. P. 829871.],    ,         (    )  ,      .                 ,     .    .        .

,        ,          . ,      -[201 - 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.] ,          ,      .        (   ,     );     : ,    ,      ,   . ,        ,          .

    [202 - 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).         ,       .  ,       , ..  ,      .

    ,           ,          .   . [203 - 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)   , :

 ( )

  

      

         ,     ,   .

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

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

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

,                 ,           . ,               St. Louis v. Ferry Company[206 - St. Louis v. Ferry Company  78 U.S. 423 (1870).],    :        ,     ultra vires [ ]  .              :       ,           ,    [207 - Restatement (Second) of Law, Foreign Relations Law of the United States, Section S, 1962. P. 95.].

 . [208 - 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[209 - Frank W. Ross v. Commissioner, 44 B.T.A. 1 (1941).]  1941.       ,              ,        ,          ,            .        (   ),      .              1921.,       50%          ,        [210 -             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.].  ,       (     )        , ..       .

        Lord Forres v. Commissioner[211 - 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):   ,  ,       ,         ,      . ,                 ,   - ,      ,   .     ,      ,   ,   .       ,    컠  .        ,        ,  ,         .  ,   ,  ,      , .  ,    -              .                         .     ,    ,       ,           ,      [212 - 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.     -       .  ,   . . ,               .  ,             ,          ,   , , . [213 - J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. 19221923. P. 241, 243.]  . [214 - Harold Wurzel. Foreign Investment and Extraterritorial Taxation. Columbia Law Review, 1937. P. 209.],         19201930- .

,    Frank W. Ross  Lord Forres,           .    ,       ,       (,        ).        (secondary (level) withholding tax).     IBFD[215 - IBFD International Tax Glossary, 6th ed. Amsterdam: IBFD, 2009. P. 376.]    :          ,    ,   ,    ,   ,    .        ,      ,   .  10(5)        . ,            ,      ,      (,    ),    ,    .

            ,   ,    ,    ,   ,   25%              (effectively connected income)     [216 -  861(a)(2)(B)    .  .      .  .:  . .     (, , ):  : . .:  , 2009. . 8386.].    ,     XX .      ,       .      2004.         (Jobs Creation Act)           [217 -  . .     (, , ):  : . .:  , 2009. . 87.].

    , . . [218 -  . . 89.] ,             ,  ,   ,      (..         ).        . ,       ,      ,            .     ,       ,       .              .

 ,      ,   , [219 - Exparte Blain In Re Sawers; Agassi v. Robinson (Inspector of Taxes); Clark (Inspector of Taxes) v. Oceanic Contractors Inc.], [220 - 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.]  [221 - 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  ,           [222 - OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. 34. P. 197.].

                     .

,    Electronics Corporation of India v. CIT[223 - Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR.] ,            ,       ,                 .     :    ,     ,      ,    245(2) ,   ,  ,         ,     .   ,   ,      .      ,       .   ,    ,   ,          .          ,    British Columbia Electric Railway Company Limited v. King[224 - British Columbia Electric Railway Company Limited v. King (1946) 2 AC527.]: ,  ,   ,  ,  ,   ,   ,        ,          ,  .  ,         ,  ,   ,         ,         .           .     ,     -  .  ,          .  ,   . 245(1)             .         .     ,    ,        -  . ,      ,     -  .            

                   ,     .       (Constitution Bench)        (Attorney General of India)   , GVK Inds. Ltd. & Anr. v. The Income Tax Officer & Anr[225 - 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).].    ,      ,    Corporation of India v. CIT, ,       ,   ,          ,        .    ,            ,          (ultra vires)     ,     ,      .          Vodafone International Holdings B. V. v. Union of India[226 - Vodafone International Holdings B. V. v. Union of India (2012).]           ,   Vodafone International Holdings B. V.,  ,     CGP Ltd.,          Hutchison Essar.    ,  . 195         ,                    ,      ,       .




2.8.   




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

 ,  ,       .                      .

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

 ,                   ()         .   . . ,                   .                        (, ,    ..)[227 -  . .   :   . .: , 2010.].       , , ..       (  ),      .        ,   ,                  .   (, , , )             .

                           .               .             ,                 [228 -  .].

           ,        ,  ,         .            ,          .           , , ,       .




  .


   .

   ,     (https://www.litres.ru/vladimir-gidirim/osnovy--41475287/)  .

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



notes








1


High Net Worth Individual  HNWI         .




2


OECD CFA Report: Harmful Tax Competition: An Emerging Global Issue.




3


OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.




4


      .




5


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




6


   International Bureau of Fiscal Documentation (IBFD).




7


                   (-),           ,    ,      .




8


 . .            : .  . . . ., 2002.




9


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




10


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




11


 . .       //  . 1929. 7.




12


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




13


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




14


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




15


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.




16


    (2000)  -   2. .      ,    ,       3. (OECD Model Tax Convention: 50 years of promoting a business-friendly tax environment).




17


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




18


Compania de Tabacos v. Collector, 275 US 87 (SC). P. 100.




19


., , . 39    ( ,   ).




20


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




21


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




22


 ,                ,   :   . , , , , ,           ,  .




23


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




24


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.




25


.   Vodafone International Holdings B.V. v. Union of India, 2012,         -    . .      (Vodafone India // Wikipedia, the free encyclopedia; Tax alerts: the Vodafone case // Ernst and Young India.




26


   , IRC. 871 (d).




27


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




28


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




29


 . .        // - . 2008. 3.




30


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




31


 . .   : - . .: , 2009.




32


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




33


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




34


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




35


 . .   . .:  , 1986. . 44.




36


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




37


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




38


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




39


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




40


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




41


 . .   .     . .: ; , 1998.




42


 . . 383.




43


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




44


 . .           : . . . . ., 2002.




45


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




46


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




47


 . .         :  . .: , 2005.




48


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




49


Ibid. P. 26. 45.




50


    //   .




51


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




52


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




53


           ()  22  1969.          ().      1980. (     .




54


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




55


 5       31  1995. 8           .




56


 :    . -: [. .], 1978.




57


  ,   ,     . . XXXII. ., 1978.




58


 .




59


       10  2003. 5                 //  . 2003. 2.




60


 . .              //     . 2005. 4.




61


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




62


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




63


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




64


Cartou L. Op. cit. P. 26.




65


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




66


 . .   .     . .: ; , 1998. . 4.




67


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




68


          4  1950.




69


     30  2001. 13-        7  1  7,  1  77   1  81            ,           黻;     14  2008. 4588/08    3312967/2007.




70


     20  1999. 17/-1341   ,               //   . 2000. 2.




71


      14  2015. 21- . -        1                ,  1  2  32       ,      11,  4    392     ,  1  4  13,  4  3  311     ,  1  4  15,  4  1  350        2    413 -           .




72


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.




73


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




74


      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. 19th January.




75


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




76


Commonwealth of Nations // Wikipedia, the free encyclopedia.




77


 ,     ,    , ,             .               .            .  ,     (, ),       ,     (English law // Wikipedia, the free encyclopedia.




78


Thiel v. Federal Commissioner of Taxation (1990) 171 CLR338.




79


Donroy Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United States of America (1961) 17463.




80


Commissioner Of Income Tax v. Visakhapatnam Port Trust (1983) 144 ITR146 AP.




81


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




82


European Court of Human Rights.




83


Riener v. Bulgaria (Application 46343/99). European Court of Human Rights. 2006. 23th May.




84


   (     23  2006. 46343/99 / . . . . , . .  //  .




85


   9  2007.   803/02 / . . . .  // . .




86


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




87


     30.07.201357   ,           .




88


     23.09.2014 305-141210 (   ).




89


 ,          ,        ,      . -    ,     (. 291.1  ).            .           .




90


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




91


Ibid. P. 18.




92


Knights of Columbus v. The Queen [2008] TCC307 (TC) at 82.




93


The Treaty on European Union and The Treaty on the Functioning of the European Union (2012/C326/01); Official Journal of the European Union.          2007.




94


Van Gend en Loos v. Nederlandse Administratie der Belastingen // Wikipedia, the free encyclopedia.




95


    .: European Union // Wikipedia, the free encyclopedia.




96


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.




97


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.




98


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.




99


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.




100


        (, 4  1950.) (   21  1970., 20  1971., 1 , 6  1990., 11  1994.) //      :   .




101


   30  1998. 54-               // . .




102


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




103


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




104


Alfred Nizamiev. The Main Characteristics of States Jurisdiction to Tax in International Dimension. LM Theses and Essays. 2003. Paper 36.




105


F.Mann, The doctrine of Jurisdiction in International Law, III RdC1964-I. P. 30.




106


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.




107


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).




108


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.




109


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




110


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




111


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




112


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




113


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




114


Ibid. P. 44.




115


S. S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, Series A. 10. Collection of Judgments. A. W. Sijthofs Publishing Company. Leyden, 1927.




116


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




117


W. Riphagen. Some Refections on Functional Sovereignty. Netherlands Yearbook of International Law. Vol. 6. 1975. . 121165.




118


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




119


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




120


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




121


Ex parte Blain; In re Sawers (1879) LR12 Chancery Division 522 at 526.




122


Clark (Inspector of Taxes) v. Oceanic Contractors Inc. (1983) 1 ALL ER133.




123


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.




124


Agassi v. Robinson (Inspector of Taxes) [2006] 1 WLR2126. 186.




125


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




126


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




127


S. S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, Series A. 10. Collection of Judgments. A. W. Sijthofs Publishing Company. Leyden, 1927.




128


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




129


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




130


Milwaukee County v. M. E. White Co., 296 U.S. 268 (1935).




131


Government of India, Ministry of Finance (Revenue Division) v. Taylor and Another (1955) A.C. 491.




132


United States of America v. Harden (1963) S.C.R. 366.




133


Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson (1979).




134


Sociata Anonima Principe Di Paterno Moncada v. INPS // International Law Reports. Vol. 71. C. J. Greenwood, E. Lauterpacht; Cambridge, Grotius Publications Limited, 1986.




135


     25  1988.,     1  1995.           .     3  2011.  ()     G20 [Convention on Mutual Administrative Assistance in Tax Matters].




136


Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures.




137


OECD, Centre for Tax Policy and Administration, Tax Information Exchange Agreements (TIEAs).




138


          .         .  ( .     //    . .      /    .




139


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




140


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




141


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




142


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




143


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




144


Ibid. P. 145146.




145


Georg von Schanz. Zur Frage der Steuerpficht. Finanzarchiv, 9. Jahrg., H. 2. Mohr Siebeck GmbH & Co. KG, 1892.




146


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




147


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.




148


State of Colorado v. Harbeck (1921) 232 N. Y. 71, 133 N.E. 357 N.Y.




149


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




150


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.




151


Ibid. P. 23.




152


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.




153


Cook v. Tait (1924) 265 U.S. 47.




154


Commissioner Of Income-Tax v. Imperial Tobacco Co. Of India Ltd. (1949).




155


The Minquiers and Ecrehos Case (1953).




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.




157


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




158


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.




159


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




160


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.




161


Ibid.




162


Schanz Georg. Zur Frage der Steuerpficht 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).




163


     . 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.




164


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




165


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.




166


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




167


Winans and Another v. Attorney General (1904) A.C. 287.




168


De Ganay v. Lederer, 250 U.S. 376 (1919).




169


Burnet v. Brooks (1933) 288 U.S. 378.




170


Burton et al. v. Minister of National Revenue (1969) S.C.R. 732.




171


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




172


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




173


Ibid.




174


Morrissey v. Commissioner (1935) 296 US344 (SC).




175


Title 26 Code of Federal Regulations (US) 301.77011.




176


Padmore v. IRC (1989) 62 TC352.




177


,    .   . 2. 11  ,        ,     ,   ,       ⅻ     // .




178


Dreyfus v. CIR (1929) 14 TC560 (CA).




179


Ryall v. Du Bois (1933) 18 TC431 (CA).




180


Garland v. Archer-Shee (1931) AC212 (HL).




181


Memec plc v. CIR (1998) STC754 (CA).




182


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




183


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




184


S. S. Lotus (France v. Turkey) 1927 P.C.I.J. Publications of the Permanent Court of International Justice, Series A. 10. Collection of Judgments. A. W. Sijthofs Publishing Company. Leyden, 1927.




185


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




186


Ibid. . 2225.




187


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.




188


 .: Publication 4588, Basic Tax Guide for Green Card Holders: Understanding Your U. S. Tax Obligations. 2006.




189


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




190


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




191


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




192


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




193


Ibid. P. 308.




194


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




195


Ibid. P. 12. 7b.




196


Ibid. P. 13. 10.




197


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.




198


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




199


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




200


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




201


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.




202


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




203


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




204


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




205


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




206


St. Louis v. Ferry Company  78 U.S. 423 (1870).




207


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




208


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




209


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




210


            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.




211


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.




212


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




213


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




214


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




215


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




216


 861(a)(2)(B)    .  .      .  .:  . .     (, , ):  : . .:  , 2009. . 8386.




217


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




218


 . . 89.




219


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




220


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.




221


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.




222


OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 10. 34. P. 197.




223


Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR.




224


British Columbia Electric Railway Company Limited v. King (1946) 2 AC527.




225


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).




226


Vodafone International Holdings B. V. v. Union of India (2012).




227


 . .   :   . .: , 2010.




228


 .


