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Налоги и налогообложение
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Еременок В.В. Критерий места фактического управления в соглашениях об избежании двойного налогообложения: история формирования и толкование

Аннотация: В рамках сотрудничества государств по налоговым вопросам разрабатываются правила, направленные на избежание международного двойного налогообложения. В статье исследуется вопрос формирования модельного правила для разрешения проблемы двойного резидентства юридических лиц. На основе анализа документов международных организаций выделены основные этапы межгосударственного сотрудничества по исследуемому вопросу. В статье приведены проекты формулировок модельного правила, а также основные аргументы и доводы, использовавшиеся при их разработке. Установлено, что в рамках работы Организации европейского экономического сотрудничества, а впоследствии Организации экономического сотрудничества и развития, в качестве коллизионного правила для разрешения проблемы двойного резидентсва юридических лиц был выработан и предложен критерий места фактического управления. Рассмотрены основные подходы к определению налогового резидентства юридических лиц на основании критерия управления в национальных законодательствах и правоприменительной практике стран общего и континентального права. Представлены различные точки зрения по поводу содержания и толкования критерия места фактического управления. Сделан вывод об обоснованности применения подхода преобладания существа над формой при определении налогового резидентства юридических лиц посредством критерия места фактического управления.


Ключевые слова:

Юриспруденция, налоговый резидент, двойное резидентство юридических лиц, налоговый домициль, реальный центр управления, преимущественный критерий, место фактического управления, место центрального управления и контроля, доктрина вершины, преобладание существа над формой

Abstract: Within the process of cooperation on tax matters between states, certain sets of rules which are aimed at avoiding international double taxation are developed. The article examines the issue of forming a model rule set to solve the problem of double residency for legal persons. Basing the research on the analysis of international organization’s documents, the author points out the main stages of international tax cooperation. The article provides examples for the model rule formulas, as well as main arguments and reasons for them. The author determined that, within the European economic cooperation, and later in OECD’s work, the main argument used in solving the double residency tax collision was the criteria of place of effective management. The author examines the main approaches to the definition of tax residency of legal entities, based on national Law and practice in Continental Law countries, as well as Common Law countries. The author demonstrates various points of view on defining and interpreting the place of effective management criteria and draws conclusions about the validity of using the substance before form approach in defining tax residency for legal entities using the place of effective management criteria.


Keywords:

Jurisprudence, tax resident, double residency of legal entities, fiscal domicile, primary criterion, place of effective management, place of central management and control, the Vertex doctrine, dominance of substance over form


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Библиография
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22. Oliver J.D.B. Effective management // British Tax Review. 2001. № 5.
23. Plakhin Y. The Place of Effective Management as a Tie-Breaker Criterion in Dual Residence in Tax Treaty and EC Law. Edited by M. Hofstatter, P. Plansky. Linde Verlag Wien, 2009.
24. Rivier J.M. The Fiscal Residence of Companies. General report. // Cahiers de droit fiscal international. Vol. 72a. International Fiscal Association, 1987.
25. Sasseville J. The Meaning of "Place of Effective Management" in Residence of Companies under Tax Treaties & EC Law. Edited by Prof. Guglielmo Maisto. Amsterdam. IBFD, 2009.
26. Shalhav S. The Evolution of Article 4(3) and Its Impact on the Place of Effective Management Tie Breaker Rule // Intertax, Vol. 32, Issue 10, 2004.
27. Statement of Practice-"Company Residence", SP 1/90. UK Inland Revenue.
28. Substance: Aligning International Tax Planning with Today's Business Realities by Axel Smits, Isabel Verlinden. PWC, 2009.
29. Vogel/Lehner Doppelbesteuerungsabkommen. Kommentar. 5. Auflage. Verlag C.H. Beck Munchen. 2008