236
Дернберг Р. Л. Международное налогообложение. М.: ЮНИТИ, 1997. С. 25.
Более подробно на эту тему см. отчет IFA Cahiers «The tax treatment of transfer of residence by individuals». 2002. Vol. 87b.
В последнее время все больше состоятельных американских граждан отказываются от гражданства США, к примеру один из соучредителей Facebook Эдуардо Саверин сделал это перед IPO компании в 2012 г. (Laura Saunders. Should You Renounce Your U.S. Citizenship? // The Wall Street Journal. May 18, 2012. URL: www.wsj.com/articles/SB10001424052702303879604577410021186373802).
The 183-day rule: some problems of application and interpretation, OECD CFA. 1992.
Например, Великобритания следует этому подходу после судебного дела CIR v. Wilkie (1951). Подробнее об этом и других делах, связанных с трактовкой 183-дневного теста в Великобритании, см.: Mike Truman. Wise guidance? // Taxation. 2005. 1 Sept. URL: www.taxation.co.uk/taxation/articles/2005/09/01/3447/wise-guidance.
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 200.
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 4. § 2.
Calcutta Jute Mills v. Nicholson (1876) 1 ExD 428 (Ex) at 432.
Ned Shelton. Interpretation and application of double tax treaties. Tottel Publishing, reprinted 2007. P. 67.
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 210.
Ibid.
Ibid.
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 262–264.
Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 210.
De Beers Consolidated Mines Ltd. v. Howe (1906) AC 455. URL: www.uniset.ca/other/cs5/19052KB612.html.
Исходный текст (англ.): «…An individual may be of foreign nationality, and yet reside in the United Kingdom. So may a company. Otherwise it might have its chief seat of management and its centre of trading in England under the protection of English law, and yet escape the appropriate taxation by the simple expedient of being registered abroad and distributing its dividends abroad… In applying the conception of residence to a company, we ought, I think, to proceed as nearly as we can upon the analogy of an individual. A company cannot eat or sleep, but it can keep house and do business. We ought, therefore, to see where it really keeps house and does business… The decision of Kelly C.B. and Huddleston B. in the Calcutta Jute Mills v. Nicholson (1876) 1 Ex. D. 428. and the Cesena Sulphur Co. v. Nicholson (1876) 1 Ex. D. 428, now thirty years ago, involved the principle that a company resides for the purposes of income tax where its real business is carried on… I regard that as the true rule, and the real business is carried on where the central management and control actually abides. <…> This is a pure question of fact to be determined, not according to the construction of this or that regulation or by-law, but upon a scrutiny of the course of business and trading…»
После дела De Beers установленный в нем принцип подтвердился еще как минимум в трех решениях суда палаты лордов: American Thread Co. v. Joyce, New Zealand Shipping Co. Ltd. v. Thew и Bradbury v. English Sewing Cotton Co. Ltd.
Bullock v. Unit Construction Co Ltd. (1959) 38 TC 712.
Robert Couzin. Corporate residence and international taxation. IBFD, 2002. P. 87.
Swedish Central Railway Company Limited v. Thompson (Inspector of Taxes) (1923–1925) 9 TC 342.
Todd (Inspector of Taxes) v. Egyptian Delta Land and Investment company (1926–1928) 14 TC 119.
New Zealand Shipping Co Ltd v Thew (1922) 8 TC 208 (HL).
Egyptian Hotels Ltd. v. Mitchell (Surveyor of Taxes) (1914–1916) 6 TC 542.
Wood and Another v. Holden (2006) EWCA Civ 26. URL: www.bailii.org/ew/cases/EWCA/Civ/2006/26.html.
Wood and Another v. Holden (2006) EWCA Civ 26.
Re Little Olympian Each Ways Ltd. (1995) 1 WLR 560; Untelrab Ltd v. McGregor (Inspector of Taxes) (1996) STC (SCD).
Untelrab Ltd v. McGregor (Inspector of Taxes) (1996) STC (SCD).
Laerstate BV v. Revenue and Customs Commissioners (2009) UKFTT 209 TC.
Collett Matthew. Developing a New Test for Fiscal Residence for Companies. // University of New South Wales Law Journal. 2003. Vol. 26(3). P. 622. Footnotes 18–22. URL: www.austlii.edu.au/au/journals/UNSWLJ/2003/42.html#Heading7.
Zehnder and Company v. Minister of National Revenue, 70 DTC 6064 (1970).
Yamaska Steamship Company Limited v. Minister of National Revenue 61 DTC 716 (TAB).
Crossley Carpets (Canada) Limited v. Minister of National Revenue 69 DTC 5015 (1969).
Robert Couzin. Corporate residence and international taxation. IBFD, 2002. P. 80, 87.
Esquire Nominees Ltd v. FCT (1973) 129 CLR 177.
Esquire Nominees Ltd v. FCT («…the firm had power to exert influence, and perhaps strong influence, on the appellant, but that is all»).
North Australian Pastoral Co Ltd v. FCT (1946) 71 CLR 623.
Malayan Shipping Co Ltd v. FCT (1946) 71 CLR 156.
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 4. § 1. P. 85.
Ibid. § 8–8.1. P. 86.
Ibid. Commentary to art. 4. § 8.7. P. 88.
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. § 141-4.
Smallwood v. RCC (2008) 10 ITLR 574 (SC), § 88—102.
Ibid. § 4–5. P. 83.
Ibid. § 22. P. 86.
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 4. § 3. P. 26.
Smallwood v. RCC (2008) 10 ITLR 574 (SC). § 112.
Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 262.
Ibid.
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001, para. 27, footnote 9: Vogel, K, Klaus Vogel, Double Taxation Conventions, 3rd edition, Kluwer Law International: «Термин „место управления“, установленный в немецком праве, схож с понятием, используемым в соглашениях об избежании двойного налогообложения, ввиду того, что термин „место управления“ интерпретируется судами на основании фактических условий».
Ibid, para. 28.
К примеру, в Великобритании это предусмотрено в Акте о налогообложении прибыли компаний: CTA 1988, s. 19; CTA 2010, s. 1141–1153.
Crown Forest Industries Ltd v. Canada (1995) 2 SCR 802 (SC).
Ibid. § 68.
Jacques Sasseville. Chapter 9: The meaning of «Place of Effective Management» // Residence of Companies under Tax Treaties and EC Law / ed. by Prof. Gugliemo Maisto. IBFD. Amsterdam, 2009. Р. 299.
BGE 4 December 2003, 2A 321/2003.
Transfer Pricing and Business Restructurings: Streamlining All the Way / ed. by Anuschka Bakker. IBFD, 2009. P. 364.
OECD Model Tax Convention. Condensed Version (2000). Commentary. URL: www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2000_mtc_cond-2000-en.
Удаленный текст п. 24 Комментария версии 2005 г. содержал следующую фразу: «Место эффективного управления находится там, где принимают решения наиболее старшие по должности лица (например, совет директоров)»: «The place of effective management will ordinarily be the place where the most senior person or group of persons (for example a board of directors) makes its decisions…».
OECD Model Tax Convention. Condensed Version (2008). Commentary to art. 4. § 24: «24. As a result of these considerations, the „place of effective management“ has been adopted as the preference criterion for persons other than individuals. The place of effective management is the place where key management and commercial decisions that are necessary for the conduct of the entity’s business as a whole are in substance made. All relevant facts and circumstances must be examined to determine the place of effective management. An entity may have more than one place of management, but it can have only one place of effective management at any one time».
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001.
Place of Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention. OECD, 2003. URL: www.oecd.org/dataoecd/24/17/2956428.pdf.
Ibid. § 24.1 (3). P. 89.
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 7.
Rajesh Kadakia, Nilesh Modi. The Law and Practice of Tax Treaties: an Indian Perspective. CCH, 2008. P. 164–165.
DLJMB Mauritius Investment Co v. CIT (1997) 228 ITR 268 (AAR).
Integrated Container Feeder Service v. JCIT (2005) 278 ITR 182 (Mum).
Saraswati Holding Corporation Ltd. v. DDIT (2007) 111 TTJ 334.
Crown Forest Industries Ltd v. Canada (1995) 2 SCR 802 (SC).
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 8.
Kohl Uta. The Horror-Scope for the Taxation Office: The Internet and its Impact on «Residence» // University of New South Wales Law Journal. 1998. Vol. 21(2). P. 436. URL: www.austlii.edu.au/au/journals/UNSWLJ/1998/53.html.
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. P. 10.
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 4. § 22. P. 90.
The Impact of the Communications Revolution on the Application of the «Place of Effective Management» as a Tie Breaker Rule. OECD, 2001. § 64.
Place of Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention. OECD, 2003. § 3. P. 1.
Ibid. § 8. P. 3.
Collett Matthew. Developing a New Test for Fiscal Residence for Companies // University of New South Wales Law Journal. 2003. Vol. 26(3).
Australian Taxation Office Ruling TR 98/11 (5.46).
Australian Taxation Office Ruling TR 97/20 (2.39).
Kirt Butler. Multinational Finance. 2d Ed. Michigan State University. P. 303.
Collett Matthew. Developing a New Test for Fiscal Residence for Companies. // University of New South Wales Law Journal. 2003. Vol. 26(3).
Шахмаметьев А. А. Режим налогообложения нерезидентов: правовая основа регулирования. М.: Юрлитинформ, 2010.
Rosier C. L’impôt. P.: Fernand Aubier. Editions Montaigne, 1936. Р. 55.
Дернберг Р. Л. Международное налогообложение. М.: ЮНИТИ, 1997. С. 25.
