Диссертация (1173581), страница 50
Текст из файла (страница 50)
Bastable C.F. Public Finance. London: Macmillan, 1892. P. 308-353.339. Bhagwati, «In defense of globalization». Т.Н.Ж OUP, 2004.340. Boskin M. Tax reform and developing countries. ICN Press, 1992.341. Braithwaite J., Drahos P. Global Business Regulation. Cambridge UniversityPress, 2000.342. Cartou L. Droit fiscal international et europeen. Paris: Dalloz, 1981.243343. Coussot C. Le recouvrement à l’etranger en application des conventionsbilatérales d'assistance au recouvrement // La Revue du Tresor.
2001. № 2.344. C. Rosier Limpot. P.: Fernand Aubier. Editions Montaigne. 1936.345. D.Reitz, «The convergence theory and political economy», 2001.346. Douma S., Engelen F. The Legal Status of the OECD Commentaries. IBFD,2008.347. Douvier P.-J. Droit fiscal dans les relations internationals. Paris: Redone.1996.348. Dubost J.-F., Sahlins P. Et si l’on faisait payer les étrangers? Louis XIV, lesimmigrés et quelques autres. Paris: Flammarion, 1999.349. Dumiter F.
и др. Double taxation conventions, structure and evolution of theamerican tax system // Journal of Legal Studies. 2016. Т. 17. № 31. С. 1-14.350. Reuven S.A-Y. Advanced Introduction to International tax law. Edward Elgarpublishing: Cheltenham, UK. Northampton, 2015.351. Rivier J.-M. Droit fiscal Suisse. Le droit fiscal international. Neuchatel: Ideset Calendes. 1983.352.Rosenbloom H.D. Sovereignty and the Regulation of International Businessin the Tax Area // Canada - United States Law Journal. 1994. Vol.
20. P. 267.353. Dubost J.-F., Sahlins P. Et si on faisait payer les érangers? Louis XIV,lesimmigrés et quelques autres. Paris: Flammarion, 1999.354. Encyclopedia Americana. - New York, 1966. – Vol. 26. – P. 287.355. Encyclopedia Britanniсa. - London, 1966. - Vol. 26.
– P. 387.356. Eurozone Crisis // The World. 5.12.11; Czech Treaty Veto Boost for Cameron// The Times. 31.01.12.357. Law& Commercial Dictionary in Five Languages. – St. Paul, 1985. - Vol. II.– P. 629.358. Farmer Р., Lyal R..EC Tax Law. Oxford: Clarendon Press, 1994. Council Directive 90/434 on the common system of taxation applicable to mergers, divisions,transfers of assets and exchanges of shares concerning companies of different Member States // Official Journal L225 of 20/08/1990.244359.
Figueroa A. Tax treaties and international investment flows. Paris.OECD.1995.360. Garelli A. Diritto Internazionale Tributario. Torino, 1899.361. Gordon R.Hines J. International taxation. Cambridge, MA.: National Bureauof Economic Research, 2002.362. Gross L. Problems of International Adjudication and Compliance with International Law: Some Simple Solutions // American Journal of International Law.1965.
Vol. 59. No. 1.363. Hasebrock J. Trade and Politics in Ancient Greece. NY.: Biblio and Tannen,1965.364. Historical setting of the United Nations Model Convention.365. Holdberg S. The nature of tax partnership. Boston, 1993.Holmes K. International Tax Policy and Double Tax Treaties: an Introduction toPrinciples and Application. IBFD, 2007.366. Huizinga H., Voget J., Wagner W. International taxation and cross-borderbanking. Cambridge, Mass.: National Bureau of Economic Research, 2012.367. International Tax Law / By A. Amatucci. Kluwer Law International, 2006.368. Karfik Zd., Karfikova M.
International Cooperation in Tax Administration inCzech Republic// Czech Yearbook of International Law. 2016. Ed. Belohlavek A.J.,Rozehnalova N. Praha, 2016.369. Keen M.Konrad K. The Theory of International Tax Competition and Coordination // SSRN Electronic Journal. 2012.370. Keen M.Konrad K. International Tax Competition and Coordination // SSRNElectronic Journal. 2012.371. Kuroda H.
Tax experience of Japan. In Series of World Tax Reform. Paris,1990.372. Landau A. The International Trade System. N.Y.: Routledge, 2004.373. Law & Commercial Dictionary in Five Languages. St. Paul, 1985. - Vol. II.374. Leibrecht M., Rixen T. Double tax avoidance and tax competition for mobilecapital/ International Tax coordination. An interdisciplinary perspective on virtues245and pitfalls. Edited by Zagler M.,Routledge Taylor&Francis Group. London andNew York. 2010.375.
Lymer A., Hasseldine J. The International Taxation system. Kluwer Academic Publishers. Boston/Dordrecht/London, 2002.376. Martha R.S.J. The Jurisdiction to Tax in Internactional Law: Theory and Practice of Legislative Fiscal Jurisdiction. Deventer: Boston, 1986. P. 1.377. Martin J.AJ. Towards Corporate Tax Harmonization in the European Community: an Institutional and Procedural Analysis.
Kluwer Law International, 1999.378. McIntyre M.J. Developing Countries and International Cooperation on Income Tax Matters: An Historical Review. P.3.379. Menk.T. Tax treaties and withholding taxes. Paris. OECD.1995.380. Miller A., Oats L. Principles of International taxation. 4th ed. BloomsburyProfessional, 2013.381. Oberson X. Precis de droit fiscal international. Berne: Staempfli Editions SA.2001.382.
Partsch K.J. Anwendung des Volkerrechts im innerstaatlichen Recht.Uberprufung der Transformationslehre. Karlsruhe, 1963.383. Peter Fisсher Recent Trends and Development in the Law of Foreign Investment Protection in: ES Seidl-Hohenveldern, Berlin, 1988. - 234 ff.384. Principes applicables en matiére de prix de transfert à l᾽intention desentreprises multinationals et des administrations fiscales.
OCDE. Editions OCDE,2001.385. Qureshi, A H. The Public International Law of Taxation, Text, Cases and Materials. Kluwer Law International, 1994.386. Qureshi A. TRIT - A New WTO Code of Conduct on Trade-related Aspectsof International Taxation? / Freedom and Trade / By G. Parry, A. Qureshi, H. Steiner. L.: Routledge, 1998.387. Prats F.G., Tributari D.F. Mutual Assistance in Collection of Tax Debts //ST/SG/AC.8/2001/L.2.
30.08.01.246388. Raad K., Van. Nondiscrimination in in Internactional Tax Law. Deventer,1986. P. 3.389. Radu M. International Double Taxation // Procedia - Social and BehavioralSciences. 2012. Т. 62. P. 403-407.390. Reitz D. The convergence theory and political economy, 2001.391. Rivier J. –M. Droit fiscal Suisse. Le droit fiscal international. Neuchatel: Ideset Calendes, 1983.392. Rixen T.
From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance // Review of International Political Economy. 2011. Т. 18. №2. P. 197-227.393. Ruiz M.A.G. Convention on Mutual Administrative Assistance in Tax Matters and Community Rules: How to Improve their Interaction? // EC Tax Review.2006. № 4.394. Shaffer G., Pollack M.A.
Hard and Soft Law: What Have WeLearned?//Minnesota Legal Studies Research Paper. 2012. April, 23. № 12-17.395. Shelton D.L. International Law and "Relative Normativity" // InternationalLaw / Ed. by M.D. Evans. Oxford, 2006. P. 180 ff.396. Schanz G. Zur Frage der Steuerpflicht// Finanzarchiv.1892. Vol. 9 II. P. 365.397. Sorensen P. International tax coordination: regionalism versus globalism //Journal of Public Economics.
2004. Т. 88. № 6. P. 1187-1214.398. Stiglitz J.E. Globalization and its Discontents.-N.Y., 2001.399. Streeten P. Economic Integration. Aspects and Problems. Leyden, 1994.400. Tax Law Design and Drafting / By V. Thuronyi. IMF, 1998. Terra B.J.M.,Wattel P.J. European Tax Law.
3rd ed. Kluwer Law International, 2001.401. Tax Sparing. A Reconsideration. P.: OECD Publishing, 1998.402. Tixier G., Gest G. Droit Fiscal International. Paris: Ellipses, 2005. P. 445455.403. Tixier С, Gest G. Droit Fiscal International. Paris: Ellipses, 1985. P. 13.404. T. Palmer «Globalization is Great!». Cato Institute, 2002, v. 1 p.1.247405. Vagts Detlev F. International Economic Law and the American Journal of International Law// American Journal of International Law (AJIL). Vol.
100. 2006, №4. P. 778.406. Vogel K. et al. United States Income Tax Treaties. 1995. Сh. 2 (loose-leaf).407. Walter R. Fiches de droit fiscal international. Paris: Ellipses, 2005.408. WTO and Direct Taxation / By M. Lang, J. Herdin, I.
Hofbauer. Kluwer LawIntern., 2005.VIII. Интернет ресурсыhttp://www.garant.ru/. Информационно - правовой портал.http://www.consultant.ru/. Официальный сайт компании "КонсультантПлюс".http://pravo.news. Электронная библиотека.www.un.org.esa/ffd/tax/index.htm.Сайт Комитета экспертов по международномусотрудничеству в налоговых вопросах ЭКОсОС ООН.248.