Книга: Основы международного корпоративного налогообложения
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1401

Ibid.

1402

Case № 233,894 sect., SA Andritz, 30 December 2003.

1403

Case C-324/00 Lankhorst-Hohorst GmbH v. Finanzamt Steinfurt (2002) ECR 2002 I-11779 (ECJ).

1404

См., например, п. 4 ст. 269 НК РФ.

1405

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 9. § 3b. P. 183.

1406

Treaty Abuse and Treaty Shopping. Committee of Experts on International Cooperation in Tax Matters. Second session. (Mr. Kyung Geun Lee, Coordinator) of the Committee of Experts on International Cooperation in Tax Matters. Geneva, 30 October – 3 November 2006. E/C.18/2006/2. P. 33. URL: www.un.org/esa/ffd/tax/documents/bgrd_model_ta.htm.
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