Основы международного корпоративного налогообложения. Владимир Гидирим
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98
F. Mann, The doctrine of Jurisdiction in International Law, III RdC 1964-I. P. 30.
99
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. 13–14.
100
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).
101
Jean Marc Rivier, Droit Fiscal Suisse: Le Droit Fiscal International (1983). Le pouvoir d’édicter des norms de droit fiscal et de les appliquer pour lever l’impôt.
102
J. H. Beale. The jurisdiction of a Sovereign State. Harvard Law Review. Vol. 36. P. 241.
103
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 13.
104
George W. Cook (U.S.A.) v. United Mexican States. Reports of International Arbitral Awards, 1927. P. 209–213, 213–217.
105
Santa Clara Estates Case (Supplementary Claim), 1903. P. 455–460.
106
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 46.
107
Ibid. P. 44.
108
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. Sijthoff’s Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.
109
См. также: Блищенко И. П., Дориа Ж. Экономический суверенитет государства. М.: Изд-во РУДН, 2000; Малеев Ю. Н. Международное воздушное право. Вопросы теории и практики. М.: Международные отношения, 1986. С. 75; Лазарев М. И. О понятии правопорядка в Мировом океане // Вопросы международного морского и воздушного права: сб. статей. М.: Ин-т государства и права, 1979. С. 8.
110
W. Riphagen. Some Reflections on «Functional Sovereignty». Netherlands Yearbook of International Law. Vol. 6. 1975. Р. 121–165. URL: journals.cambridge.org/action/displayAbstract?fromPage=online&aid=5114160.
111
Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. Р. 31–32.
112
Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. Р. 64.
113
David H. Rosenbloom. Taxing the Income of Foreign Controlled Corporations. 36 Brooklyn Journal of International Law 1525, 1532. 2001.
114
Ex parte Blain; In re Sawers (1879) LR 12 Chancery Division 522 at 526.
115
Clark (Inspector of Taxes) v. Oceanic Contractors Inc. (1983) 1 ALL ER 133.
116
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».
117
Agassi v. Robinson (Inspector of Taxes) [2006]1 WLR 2126. 186. URL: www.publications.parliament.uk/pa/ld200506/ldjudgmt/jd060517/agasro.pdf.
118
Louis Henkin. International Law: Politics, Values and Functions. Martinus Nijhoff Publishers, 1989.
119
Restatement (Third) of the Foreign Relations Law of the United States (1987), § 431.
120
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. Sijthoff’s Publishing Company. Leyden, 1927. URL: www.icj-cij.org/pcij/serie_A/A_10/30_Lotus_Arret.pdf.
121
United States v. Toyota Motor Corp. (1983) USDCC Cal.
122
Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 20. Ref. 10.
123
Milwaukee County v. M.E. White Co., 296 U.S. 268 (1935). URL: http://caselaw.findlaw.com/us-supreme-court/296/268.html.
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