Диссертация (1173660), страница 45
Текст из файла (страница 45)
Москва – 2016.106. Хаванова И.А. К дискуссии о правовой природе Официальногокомментария к Модельной налоговой конвенции ОЭСР //Финансовое право. 2016. N 5. С. 43 - 46.107. Хаванова И.А. Экономическое основание налога, или Homoeconomicus в налоговом праве? // Налоговое право в решенияхКонституционного Суда Российской Федерации 2012 года.
2014.108. Хаванова И.А., Налоговые соглашения России // «Экономикоправовой бюллетень», № 9, сентябрь 2013 г.109. Химичева Н.И. / Налоговое право. Учебник. М.: БЕК, 1997.110. ЦветковИ.В.Коммерческоеправокакважныйориентирсовершенствования применения концепции налоговой выгоды //Налоговые споры: опыт России и других стран: Сборник / Сост.М.В. Завязочникова; под ред. С.Г.
Пепеляева. М., 2011.111. Черниченко С. В. Теория международного права: в 2 т. М., 1999. Т.1: Современные теоретические проблемы.112. Шахмаметьев А. А. Международное налоговое право. М., 2014.113. ШахмаметьевА.А.Международныйфакторвправовомрегулировании налогов. М., 2010.114. Шахмаметьев А.А. Резидентство в правовом регулированииналогообложения физических лиц в Российской Федерации //Современное право. 2008. № 9.235115. Шепенко Р.А. Международные налоговые правила. Часть 2. М.,2012.116. Шершеневич Г.Ф. Общая теория права.
Вып. 2. М., 1911.117. Щекин Д.М. Использование решений иностранных судов приразрешении налоговых споров в России. // Налоговед. 2009 № 5.118. Юзвак М.В. Аналогия в налоговом праве: диссертация на соисканиестепени кандидата юридических наук: Москва, 2014.119. ЯруллинаГ.Р.Финансово-правовоерегулированиеналогообложения иностранных организаций, осуществляющихдеятельностьвРоссийскойФедерациичерезпостоянноепредставительство: диссертация на соискание ученой степеникандидата юридических наук. Москва – 2017.VI.
Иностранная литература:1.Advisory Opinion of the International Court of Justice on theCompetence of the General Assembly for the Admission of a State to theUnited Nations, I. C. J. Reports, 1950.2.Allison Christians, Hard Law, Soft Law and International Taxation,Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007.Univ. of Wisconsin Legal Studies Research Paper No.
1049. P. 325. –URL:http://hosted.law.wisc.edu/wordpress/wilj/files/2012/02/christians.pdf, (датаобращения: 30.04.2018). Яз. англ.3.Amichai Cohen. Bureaucratic Internalization: Domestic GovernmentalAgencies and the Legitimization of International Law//GeorgetownJournal of International Law; Summer 2005; 36, 4; ABI/INFORMGlobal.4.Antonio Cassese, «International Law», 2nd ed., Oxford University Press,2005, p. 156; Frank Engelen «Interpretation of Tax Treaties underInternational Law», 2004.2365.Ault H., «The Role of the OECD Commentaries in the Interpretation ofTax Treaties», Intertax 1994.6.Chinkin C.M. The Challenge of Soft Law: Development and Change inInternational Law//The International and Comparative Law Quaterly,Vol.38,No.4(Oct.,1989).–URL:http:www.jstor.org/stable/759917?seq=1#page_scan_tab_contents//(датаобращения: 30.04.2018).
Яз. англ.7.David A. Ward «The Interpretation of Income Tax Treaties withParticular Reference to the Commentaries on the OECD Model», IBFD,Amsterdam, 2006.8.David R. Tillinghast, Commentaries to the OECD Model Convention:Ubiquitous, Often Controversial; but Could They Possibly Be LegallyBinding?, 35 TAX MGMT. INT»L. J. 580, 580-84,2006.9.David Ward, «Tax Treaties: An Eroding Set of Rules», 1999 ConferenceReport (Can. Tax Foundation) 41:1 at 41:7 et. seq.10. David Ward, «The Role of the Commentaries on the OECD Model in theTax Treaty Interpretation Process», IBFD Bulletin for InternationalTaxation March 2006.11. Dinah Shelton.
Introduction: Law, Non-Law and the Problem of “SoftLaw”, in Commitment and Compliance: The Role of Non-BindingNorms in the International Legal System 1 (Dinah Shelton ed., 2000).12. Dr John F. Avery Jones, «The Effect of Changes in the OECDCommentaries after a Treaty is Concluded», IBFD Bulletin forInternational taxation, March 2002.13.
E. H. Ketcham. Sources and Forms of Law / International Journal ofEthics / Vol. 40, No. 3 (Apr. 1930), pp. 363-371 Published by: TheUniversityofChicagoPress.–URL:http://www.jstor.org/stable/2377778, (дата обращения: 30.04.2018). Яз.англ.23714. Edwin van der Bruggen, The Power of Persuasion: Notes on the Sourcesof International Law and the OECD Commentary, International TaxReview, Volume 31, Issue 8/9 – Kliwer Law International 2003. P. 260.15. Frank Engelen, «How «Acquiescence» and «Estoppel» can Operate tothe Effect that the States Parties to a Tax Treaty Are Legally Bound toInterpret the Treaty in Accordance with the Commentaries on OECDModel Tax Convention», The Legal Status of the OECD Commentaries,Vol 1.
IBFD 2008. P. 71.16. Frank Engelen, «Interpretation of Tax Treaties under International Law»,(IBFD – 2004). P. 12.17. Frank Engelen, Some Observations on the Legal Status of theCommentaries on the OECD Model, BULLETIN-TAX TREATYMONITOR, Mar. 2006.18. Frank van Brunschot, «The Judiciary and the OECD Model TaxConvention and its Commentaries», IBFD Bulletin for InternationalTaxation, January 2005.19. Gribnau H.
Improving the Legitimacy of Soft Law in EU Tax Law //Interfax. Vol. 35. 2007. № 1. P. 39.20. Hamaekers H. The Introduction to Transfer Pricing. The Americanversus the European Approach. 15 January 1995 (c) IBFD 1995.21. Heerema Marine Contractors SA v. Ministry of Finance and Customs,Hojesteret (Supreme Court of Norway), 9 November 1992; 122/1992.22. Hugh Ault, «The Role of the OECD Commentaries in the Interpretationof Tax Treaties».
In Essays on International Taxation, edited by HerbertH. Alpert and Kees van Raad, 61-68. Boston: Kluwer, 1993. [An updatedversion appears in Intertax 4 (April 1994).23. Hugh Thirlway, Monica Erasmus-Koen and Sjoerd Douma, «LegalStatus of the OECD Commentaries – In Search of the Holy Grail ofInternational Tax Law», IBFD Bulletin for International Taxation,August 2007.
P. 342-347.23824. John Avery Jones, «The Effect of Changes in the OECD Commentariesafter a treaty is Concluded». IBFD. 2003(3).25. John Tiley «Revenue Law», 4th edition, Hart Publishing, OxfordPortland, Oregon, 2000. P. 1111.26. Kees van-Raad «Interpretation and Application of Tax Treaties by TaxCourts», European Taxation 36 (1), 1996.27. Klaus Vogel, «On Double Taxation Conventions» (3rd ed. Kluwer,1997). Introduction paragraph 80.
See also Klaus Vogel, «The Influenceof the OECD Commentaries on Treaty Interpretation», 54 Bulletin forInternational Fiscal Documentation 12 (2002).28. Klaus Vogel, «The Influence of the OECD Commentaries on TreatyInterpretation», 54 Bulletin for International Fiscal Documentation 12(2000).29. Kooijmans P., “Some thoughts on the relations between extra-legalagreements and the law-creating process”, Theory of International Lawat the Threshold of the 21st Century.30.
Lorena Viñas. The latest relevant Spanish case law on transfer pricing.GlobalTaxInsight,Issue3|Spain05Dec2017https://www.ashurst.com/en/news-and-insights/insights/the-latestrelevant-spanish-case-law-on-transfer-pricing/(датаобращения:30.01.2018). Яз. англ.31. Maarten Ellis J., «The Influence of the OECD Commentaries on TreatyInterpretation – Response to Prof. Dr.
Klaus Vogel», 54 Bulletin forInternational Fiscal Documentation 12 (2002).32. Maarten J. Ellis, «The Role of the Commentaries on the OECD Modelin the Tax Treaty Interpretation Process – Response to David Ward»,IBFD Bulletin for International Taxation, March 2006. P. 103.33. Manual on the OECD Model Tax Convention on Income and on Capital.ThomsonSweet&Maxwell,2007,IntroductoryInterpretation of Double Tax Conventions, E1-36.Topics,The23934. Meyer T.
Soft Law as Delegation // Fordham International Law Journal.Vol. 32. 2008. № 3. P. 897.35. Michael Lang, «Later Commentaries of the OECD Committee on FiscalAffairs not to Affect the Interpretation of Previously Concluded TaxTreaties», Intertax 1997, Vol. 25, issue 1, p. 7.36. Michael Lang, Tax Treaty Interpretation. Eucotax 2001.37.
Mike Waters, «The Relevance of the OECD Commentaries in theInterpretation of Tax Treaties», in Praxis des InternationalenSteuerrechts, Festschrift fűr Helmut Loukota (Linde Verlag Wien, 2005).38. Miller A., Bus L.O.B. Principles of International Taxation. TottelPublishing Ltd, 2006.39. Miyatake T., “Transfer Pricing and Intangibles” Cahiers de droit fiscalinternational, vol. 92a (2007), at 21.40. Monica Erasmus-Koen and Sjoerd Douma, «Legal Status of the OECDCommentaries – In Search of the Holy Grail of International Tax Law»,IBFD Bulletin for International Taxation, August 2007.41. Monique Van Herksen. The United Nations Practical Manual onTransfer Pricing for Developing Countries: a brief discussion of itsorigins,currentstateandfuture:http://www.ey.com/Publication/vwLUAssets/ey-the-united-nationspractical-manual-on-transfer-pricing-for-developingcountries/$FILE/ey-the-united-nations-practical-manual-on-transferpricing-for-developing-countries.pdf(последнеепосещение:01.07.2018).
Яз. англ.42. Peter J. Wattel and Otto Marres, «The Legal Status of the OECDCommentary and Static or Ambulatory Interpretation of Tax Treaties»,European Taxation, July/August 2003. P.229-232.43. Philip Baker, «Double Tax Conventions», A Manual on the OECDModel Tax Convention on Income and on Capital, Thomson240Sweet&Maxwell, 2007, Introductory Topics, The Interpretation ofDouble Tax Conventions, E1-36.44.
![](https://s.studizba.com/z.php?f=/templates/si/i/noavatar.png&w=100&h=100&t=1"){kind=avatar}
