Книга: Основы международного корпоративного налогообложения
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691

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to Art. 1. § 2–7. P. 48–61.

692

Ibid.

693

Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 26. § 45b.

694

Ibid. Р. 27. § 45d.

695

OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Introduction. § 19. P. 11.

696

Ibid. § 21. P. 11–12.

697

Ibid. § 22. P. 12.

698

Richard J. Vann. International Aspects of Income Tax. Tax Law Design and Drafting. Vol. 2. Chapter 18. P. 44.

699

Klaus Vogel. Double Tax Treaties and Their Interpretation. Berkley Journal of International Law. Vol. 4. Issue 1. 1986.

700

Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. P. 29. § 48.

701

Ibid. § 29.

702

Ibid. P. 1281.

703

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 26.

704

Ibid. P. 28. Ref. 79.

705

Организация европейского экономического сотрудничества (ОЕЭС) – предшественница ОЭСР.

706

Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 73.

707

Ibid. р. 74

708

Дернберг Р. Л. Международное налогообложение. М.: ЮНИТИ, 1997. С. 115.

709

Параграф 1 Комментария к МК ОЭСР (2014) к ст. 24(1) гласит: «For that reason, the Article should not be unduly extended to cover so-called „indirect” discrimination. For example, whilst paragraph 1, which deals with discrimination on the basis of nationality, would prevent a different treatment that is really a disguised form of discrimination based on nationality such as a different treatment of individuals based on whether or not they hold, or are entitled to, a passport issued by the State, it could not be argued that non-residents of a given State include primarily persons who are not nationals of that State to conclude that a different treatment based on residence is indirectly a discrimination based on nationality for purposes of that paragraph». OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 24. § 1. P. 349.
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