id="n_152">152
Также см.: Rosembuj Tulio. Personal and Economic Allegiance under the Personal Income Tax and Corporate Tax in Spain. 26 Intertax. 1998. P. 4–6.
153
Eric C.C.M. Kemmeren. Source of Income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach. IBFD Bulletin for International Taxation. November 2006. P. 431.
154
Ibid.
155
Schanz Georg. Zur Frage der Steuerpflicht in Finanzarchiv: Zeitschrift für r das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. P. 368. («Jeder, der wirtschaftlich an die Gemeinschaft gekettet ist, d.h. jeder, dem aus der Erfüllung der Aufgaben des Gemeinwesens Vorteile erwachsen, trägt zu den Lasten bei»).
156
Более подробно на эту тему см. Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. League of Nations Doc E.F.S.73 F.19. P. 19; Rutsel Silvestre J. Martha. The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer – Boston, 1989. P. 69, 71, 79, 99.
157
Schanz Georg. Zur Frage der Steuerpflicht in Finanzarchiv: Zeitschrift für das gesamte Finanzwesen. Stuttgart: Mohr, 1892. Vol. IX. Р. 287.
158
Tom Magney. Some Aspects of Source of Income (In the Last Decade of the Twentieth Century). 5th National Tax Retreat of the Taxation Institute of Australia, Queensland, 7–9 August 1997). P. 46: «[B]ehind all initiatings, negotiations and other activities leading to the conclusion of a transaction there must be activities (including decision making) by individuals (i.e. human beings) and it is where these individuals are physically located when the relevant activities take place or decisions are made which is of prime importance in determining the source of income».
159
Kees van Raad. Non-discrimination in international tax law. Series on international taxation № 6. Kluwer Law International, 1986. Р. 23–24.
160
Winans and Another v. Attorney General (1904) A.C. 287. URL: www.uniset.ca/other/cs5/1904AC287.html.
161
De Ganay v. Lederer, 250 U.S. 376 (1919). URL: http://caselaw.findlaw.com/us-supreme-court/250/376.html.
162
Burnet v. Brooks (1933) 288 U.S. 378. URL: https://supreme.justia.com/cases/federal/us/288/378/case.html.
163
Burton et al. v. Minister of National Revenue (1969) S.C.R. 732. URL: scc.lexum.org/en/1969/1969scr0-732/1969scr0-732.html.
164
Re Wolfenden Estate (1971), W.W.R. 168. Canadian Yearbook of International Law. Vol. XI. University of British Columbia Press, 1973.
165
Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 49.
166
Ibid.
167
Morrissey v. Commissioner (1935) 296 US 344 (SC).
168
Title 26 Code of Federal Regulations (US) § 301.7701-1.
169
Padmore v. IRC (1989) 62 TC 352.
170
Например, такой подход использует РФ. Как сообщает п. 2 ст. 11 НК РФ, понятие «организация» включает в себя «…иностранные юридические лица, компании и другие корпоративные образования, обладающие гражданской правоспособностью, созданные в соответствии с законодательством иностранных государств…» (Налоговый кодекс Российской Федерации // КонсультантПлюс. URL: www.consultant.ru/document/cons_doc_LAW_19671/0b14e6fcebc7613ee7846b850f1402cc4565d09c).
171
Dreyfus v. CIR (1929) 14 TC 560 (CA).
172
Ryall v. Du Bois (1933) 18 TC 431 (CA).
173
Garland v. Archer-Shee (1931) AC 212 (HL).
174
Memec plc v. CIR (1998) STC 754 (CA).
175
Rutsel Silvestre J. Martha. Extraterritorial Taxation in International Law / Extraterritorial Jurisdiction in theory and practice. Dr. Karl M. Meessen ed., 1996. Р. 23.
176
Karl Zemanek. The Legal Foundation of the International System. The Hague; Boston; London: M. Nijhoff, 1998. Р. 70.
177
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.
178
Qureshi A. H. The Public International Law of Taxation. Text, Cases and Materials. Graham & Trotman / Martinus Nijhoff. 1994. Р. 22—125.
179
Ibid. Р. 22–25.
