Stefan van Weeghel. General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 40.
1369
Ibid. P. 23.
1370
Ibid. P. 23.
1371
Пример – п. 5 ст. 13 налогового соглашения между Нидерландами и Польшей. Оригинальный текст (англ.): «The provisions of paragraph 4 shall not affect the right of each of the Contracting States to levy according to its own law a tax on gains from the alienation of shares or „jouissance” rights in a company, the capital of which is wholly or partly divided into shares and which under the laws of that State is a resident of that State, derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State in the course of the last ten years preceding the alienation of the shares or „jouissance“ rights».
