диссертация (1169751), страница 43
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Официальные документы и нормативно-правовые актыМеждународные договоры1. Соглашение от 05.12.1998 (ред. от 07.10.2010) между Правительством РФ иПравительством Республики Кипр об избежании двойного налогообложенияв отношении налогов на доходы и капитал: [Электронный ресурс] // Режимдоступа: http://www.consultant.ru/document/cons_doc_LAW_126741/?frame=9.2. Agreement between the Federal Republic of Germany and the Republic of Austriaconcerning the avoidance of double taxation with respect to taxes on income andcapital, taxes on businesses and land taxes of 4 October 1954 (BGB1. 1955 II, p.750).3. Agreement between the Republic of Lithuania and the Republic of Cyprus for theavoidance of double taxation with respect to taxes on income and on capital[Электронный ресурс] // Режим доступа: http://www.vmi.lt/en.4.
Agreement No 37/1991on Mutual Administrative Assistance in the field oftaxation between the Republic of Finland and the Kingdom of Norway,Copenhagen, 7 December 1989.5. Agreement on the European Economic Area of 17 March 1993, OJ L1 (1993).6. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters[Электронный ресурс] // Режим доступа: http://www.oecd.org/ctp/exchange-oftax-information/ENG-Amended-Convention.pdf.7. Convention between the Kingdom of Norway and the Republic of Cyprus for theAvoidance of Double Taxation and the Prevention of Fiscal Evasion with respecttotaxesonincome[Электронныйресурс]//https://www.regjeringen.no/en/topics/the-economy/taxes-andduties/skatteavtaler/Convention-Norway---Cyprus/id752761/.Режимдоступа:1968.
Model Convention With Respect To Taxes On Income And On Capital[Электронныйресурс]//Режимдоступа:http://www.oecd.org/ctp/treaties/2014-model-tax-convention-articles.pdf.9. Multilateral Competent Authority Agreement on Automatic Exchange ofFinancial Account Information [Электронный ресурс] // Режим доступа:http://www.oecd.org/ctp/exchange-of-tax-information/multilateral-competentauthority-agreement.pdf.10. The Multilateral Convention on Mutual Administrative Assistance in TaxMatters Amended by the 2010 Protocol [Электронный ресурс] // Режимдоступа: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/themultilateral-convention-on-mutual-administrative-assistance-in-taxmatters_9789264115606-en#page1.11. United States Model Income Tax Convention of November 15, 2006[Электронныйресурс]//Режимдоступа:http://www.irs.gov/pub/irs-trty/model006.pdf.Нормативные правовые акты Европейского Союза12.
Commission Implementing Regulation (EU) № 1156/2012 of 6 December 2012laying down detailed rules for implementing certain provisions of CouncilDirective 2011/16/EU on administrative cooperation in the field of taxation (OJ L335, 07.12.2012).13.
Commission Implementing Regulation (EU) № 1189/2011 of 18 November 2011laying down detailed rules in relation to certain provisions of Council Directive2010/24/EU concerning mutual assistance for the recovery of claims relating totaxes, duties and other measures (OJ L 302, 19.11.2011).14. Commission Implementing Regulation (EU) № 1353/2014 of 15 December 2014amending Implementing Regulation (EU) № 1156/2012 Laying down detailedrules for implementing Certain provisions Of Council Directive 2011/16/EU Onadministrative cooperation in the Field of taxation (OJ L 365, 19.12.2014).19715.
Consolidated versions of the Treaty on European Union and the Treaty on theFunctioning of the European Union (OJ C 326, 26.10.2012).16. Council Directive 2003/123/EC of 22 December 2003 amending Directive90/435/EEC on the common system of taxation applicable in the case of parentcompanies and subsidiaries of different Member States (OJ L 7, 13.01.2004).17. Council Directive 2015/121 of 27 January 2015 amending Directive 2011/96/EUon the common system of taxation applicable in the case of parent companies andsubsidiaries of different Member States (OJ L 21, 28.01.2015).18.
Council Directive 2001/44/EC of 15 June 2001 amending Directive 76/308/EECon mutual assistance for the recovery of claims resulting from operations formingpart of the system of financing the European Agricultural Guidance andGuarantee Fund, and of agricultural levies and customs duties and in respect ofvalue added tax and certain excise duties (OJ L 175, 28.06.2001).19. Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for aEuropean company with regard to the involvement of employees (OJ L 294,10.11.2001).20. Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income inthe form of interest payments (OJ L 157, 26.06.2003).21.
Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income inthe form of interest payments respectively Council Decision of 2 June 2004/2004/911/EC) on the signing and conclusion of the Agreement of 26 Oct. 2004between the European Community and the Swiss Confederation Providing forMeasures Equivalent to those Laid Down in Council Directive 2003/48/EC onTaxation of savings income in the form of interest payments and theaccompanying Memorandum of Understanding (OJ L 385, 29.12.2004).22. Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive2003/48/EC on taxation of savings income in the form of interest payments (OJ L301/1, 18.11.2015).19823. Council Directive 2003/49/EC of 3 June 2003 on a common system of taxationapplicable to interest and royalty payments made between associated companiesof different Member States (OJ L 157, 26.06.2003).24.
Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for aEuropean Cooperative Society with regard to the involvement of employees (OJ L207, 18.08.2003).25. Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC,2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of theCouncil and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/ECand 2003/49/EC, in the fields of free movement of goods, freedom to provideservices, agriculture, transport policy and taxation, by reason of the accession ofthe Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland,Slovenia and Slovakia (OJ L 168, 01.05.2004).26. Council Directive 2004/76/EC of 29 April 2004 amending directive 2003/49/ECas regards the possibility for certain member states to apply transitional periodsfor the application of a common system of taxation applicable to interest androyalty payments made between associated companies of different member states(OJ L 157, 30.04.2004).27.
Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for therecovery of claims relating to certain levies, duties, taxes and other measures (OJL 150, 10.06.2008).28. Council Directive 2009/133/EC of 19 October 2009 on the common system oftaxation applicable to mergers, divisions, partial divisions, transfers of assets andexchanges of shares concerning companies of different Member States and to thetransfer of the registered office of an SE or SCE between Member States (OJ L310, 25.11.2009).29. Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistancefor the recovery of claims relating to taxes, duties and other measures (OJ L 84,31.03.2010).19930.
Council Directive 2011/16/EU of 15 February 2011 on administrativecooperation in the field of taxation and repealing Directive 77/799 /EEC (OJ L 64,11.03.2011).31. Council Directive 2014/107/EU of 9 December 2014 amending CouncilDirective 2011/16/EU of 15 February 2011 as regards mandatory automaticexchange of information in the field of taxation (OJ L 359, 16.12.2014).32. Council Directive (EU) 2015/2376 of 8 December 2015 amending Directive2011/16/EU as regards mandatory automatic exchange of information in the fieldof taxation (OJ L 332/1, 18.12.2015).33.
Council Directive 2011/96/EU of 30 November 2011 on the common system oftaxation applicable in the case of parent companies and subsidiaries of differentMember States (OJ L 345, 29.12.2011).34. Council Directive 2014/48/EU of 24 March 2014 amending Directive2003/48/EC on taxation of savings income in the form of interest payments (OJ L111, 15.04.2014).35. Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for therecovery of claims resulting from operations forming part of the system offinancing the European Agricultural Guidance and Guarantee Fund, and of theagricultural levies and customs duties (OJ L 73, 19.03.1976).36. Council Directive 77/799/EEC concerning mutual assistance by the competentauthorities of the Member States in the field of direct taxation and taxation ofinsurance premiums (OJ L 336, 27.12.1977).37. Council Directive 92/12/EEC of 25 February 1992 on the general arrangementsfor products subject to excise duty and on the holding, movement and monitoringof such products (OJ L 76, 23.3.1992).38.
Council Directive 79/1071/EEC of 6 December 1979 (OJ L 331, 27.12.1979).39. Council Directive 90/435/EEC of 23 July 1990 on the common system oftaxation applicable in the case of parent companies and subsidiaries of differentMember States (OJ L 225, 20.08.1990).20040. Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statue for aEuropean Cooperative Society (SCE) (OJ L 207, 18.08.2003).41. Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for aEuropean company (SE) (OJ L 294/1, 10.11.2001).42.
Council Directive 2005/19/EC of 17 February 2005 amending Directive90/434/EEC 1990 on the common system of taxation applicable to mergers,divisions, transfers of assets and exchanges of shares concerning companies ofdifferent Member States (OJ L 58/19, 04.03.2005).43. Directive 90/434/EEC of 23 July 1990 on a common system of taxationapplicable to mergers, divisions, transfers of assets and exchanges of sharesconcerning companies of different Member States (OJ L 225, 20.08.1990).44. Protocol on the Application of the Principles of Subsidiarity and Proportionality(OJ С 310, 16.12.2004).45.
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of11 December 2013 establishing an action programme to improve the operation oftaxation systems in the European Union for the period 2014-2020 (Fiscalis 2020)and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013).46. Treaty of Lisbon amending the Treaty on European Union and the Treatyestablishing the European Community (OJ C 306/1, 17.12.2007).47. Treaty on the Functioning of the European Union (Consolidated version 2012)(OJ C 326, 26.10.2012).Правовые акты государств-членов Европейского Союза и РоссийскойФедерации48.
Налоговый кодекс Российской Федерации (часть первая) от 31.07.1998 №146-ФЗ (ред. от 13.07.2015). Доступ из справочной правовой системы«Консультант Плюс».49. О противодействии легализации (отмыванию) доходов, полученныхпреступным путем, и финансированию терроризма: Федеральный закон от07.08.2001 № 115 ФЗ // СЗ РФ. 13.08.2001. № 33 (часть I).20150. ПисьмоДепартаментаналоговойитаможенно-тарифнойполитикиМинфина России от 24 июля 2014 г. № 03-08-05/36499. Доступ изсправочной правовой системы «Консультант Плюс».51. Письмо Минфина России от 30.12.2011 № 03-08-13/1. Доступ изсправочной правовой системы «Консультант Плюс».52.
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