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1823

См., например: Stefan Oesterhelt, Maurus Winzap. Swiss Supreme Court Decision on Treaty Abuse. Europen Taxation. September 2006.

1824

Aiken Industries, Inc. v. Commissioner of Internal Revenue, 56 T.C. 925 (1971).

1825

Этот принцип был сформулирован в деле Aiken Industries со ссылкой на более раннее американское решение Maximov v. United States, 299 F.2d 565, 568 (C.A. 2, 1963), affd. 373 U.S. 49 (1963): (англ.): «In deciding whether a given taxpayer in a specific instance is protected by the terms of a treaty, we must „give the specific words of a treaty a meaning consistent with the genuine shared expectations [Курсив мой. – В. Г.]of the contracting parties“, and in so doing, it is necessary to examine not only the language, but the entire context of agreement».

1826

Статья IX налогового соглашения между США и Гондурасом 1957 г. была сформулирована следующим образом (англ): «Interest on bonds, securities, notes or on any other form of indebtedness from sources within one of the Contracting States received by a resident, corporation or other entity of the other Contracting State not having a permanent establishment within the former State at any time during the taxable year in which such interest is received, shall be exempt from tax by such former State».

1827

Aiken Industries, Inc. v. Commissioner of Internal Revenue, 56 T.C. 925 (1971).

1828

Northern Indiana Public Service Company v. Commissioner of Internal Revenue (1997) 115 F.3d 506 (7th Cir.). URL: http://law.justia.com/cases/federal/appellate-courts/F3/115/506/568256/.

1829

Gregory v. Helvering (1935) 293 U.S. 465, 469: «There is no rule against taking advantage of opportunities created by Congress or the Treasury Department for beating taxes»; Bass v. Commissioner (1968) 50 T.C. 595, 600: «A taxpayer may adopt any form he desires for the conduct of his business, and… the chosen form cannot be ignored merely because it results in a tax saving».

1830

Bass v. Commissioner (1968) 50 T.C. 595, 600 (the form chosen for business «must be a viable business entity, that is, it must have been formed for a substantial business purpose or actually engage in substantive business activity»).

1831

Ingemar Johansson et al. v. United States of America (1964) 336 F.2d 809. URL: http://openjurist.org/336/f2d/809.

1832

SDI Netherlands B.V., f.k.a. SDI International B.V. v. Commissioner of Internal Revenue (1996) 9107 T.C. 161. URL: www.fordham.edu/law/faculty/colon/INTLTAX/sdi.htm.

1833

PT. Transportasi Gas Indonesia v. Direktur Jenderal Paiak (Case № Put-13602/PP/M.I/13/2008) (2008).

1834

Directorate General of Taxes. Circular Letter № SE-04/PJ.34/2005. 7 July 2005.

1835

Freddy Karyadi. Indonesia: Casenote – Determining Beneficial Ownership. IBFD, Asia – Pacific Tax Bulletin. March/April 2009. P. 81.

1836

Decision PUT-23289/PP/M.II/13/2010 (pronounced on 27 April 2010).

1837

Freddy Karyadi. Tax Court Ruling on Beneficial Ownership of Interest on Bonds Issued by Dutch Special Purpose Vehicle. IBFD, Derivatives and Financial Instruments, November/December 2010. P. 184.