(-)

1(1) , 2013

...5
.................................5
............................6
......................9
.......................... 15
................................... 16
-......................................... 23
-.27

2012............... 29

2013............... 29
-............. 31
.... 31
........................................... 31

 1(1) , 2013

.........................5

..................................... 5
........................ 5

.......................................................5

1(1) 2013
. 2013
:
, ... ();
, ... ( ); , ...;
, ...; , ...; , LLM; , ...;
; , ... (.
, , ).
: 109456, . , 4- -, 4 205.

: BEPS............................................... 5
: .................... 5
: ........................................................................... 5
:
....... 5
:
................................................................ 6

..................................................6

295667-6 ...............6
242623-6
............................................................................7
155296-6 .........7

............................................9
............................................ 9

. . 1(1), 2013. - 24.01.2013
: 78-2371/2012..............................................................................9
(-), 2013. 31 . - 03.06.2013

().
www.rosifa.org
email: secretary@rosifa.org

- www.rosifa.org.
(-), 2013;
, , 20122013.

46-24377/2012...........................................................................9
- 20.05.2013
27-17528/2012...........................................................................9
25.03.2013
40-62131/2012 ( )................................................9
28.02.2013
40-65284/2011 ( )....................................10
22.02.2013
40-40661/2012.................................................................................11
15.02.2013
40-59278/2012 ( -)...........11
12.02.2013
40-26854/2012 ( )..........................12
30.07.2013
12-29089/2012 ( ).12
27.03.2013
55-14124/2011 ( )...............................13
- 03.06.2013
56-29638/2012.................................................................................13
- 24.01.2013
56-23858/2011.................................................................................14
30.05.2013
68-7455/2012 ( -)..................................14

.................................................15

. . 1, 2 /
.. - .: , 2012. - 512 c., 528 ...................15
Knut Olsen. Characterisation and Taxation of Cross-Border
Pipelines. IBFD. 2012............................................................15
Michael Lang, Pasquale Pistone, Josef Schuch. Tax Rules on
Non-Tax Agreements. IBFD. 2012.........................................15
Guglielmo Maisto. Taxation of Intercompany dividends under
Tax Treaties and EU Law. IBFD. 2012...................................15

(-), 2013

 1(1) , 2013
Joanna Wheeler The Missing Keystone of Income Tax Treaties.
IBFD. 2012.............................................................................15
Niels Bammens. The Principle of Non-discrimination in
International and European Tax Law. IBFD, 2013 ..............15
Guglielmo Maisto, Angelo Nikolakakis, John Ulmer. Essays on
Tax Treaties: a Tribute to David A. Ward. IBFD. 2013..........15
Otto Marres, Dennis Weber. Tax Treatment of Interest for
Corporations. IBFD, 2013......................................................15
: ................16
Duff & Phelps Guide to International Transfer Pricing, Law, Tax
Planning and Compliance Strategies. 3rd edition. Kluwer Law
International, 2013................................................................16
Jean Schaffner. How fixed is a permanent establishment?
Wolters Kluwer, 2013............................................................16
Peter Blessing. Tax Planning for International Mergers,
Acquisitions, Joint Ventures and Restructurings. Kluwer Law
International, 2013................................................................16
Erwin Nijkeuter. Taxation of Cross-border Dividends Paid to
Individuals from an EU Perspective, Positive and Negative
Integration, Wolters Kluwer, 2013........................................16

..........................................................16

. .............................................16
., .
.....................................................................................16
., . : ..............................................................16
. .......................................................... 17
.. : .......... 17

...................................................................................... 17
.. : .......................................................................................... 17
..
..... 17
.
.......................................................... 17
.. ,
..................................................... 17
.. : .............................................................. 17
. FATCA is coming.................................................. 17
.. : ........................................................................ 17
.. :
.................................................................... 17
.. :
....................................................................................18
. : .......18
.. : .........................................................................................18
.. ...................18
. : .....................................................................................18
.. : -

?.......................................................................................18
. ,
......................................................18
.., .., ..
..................................................................18
. .............................................................................18
.. ........................18
..
.............................................18
.. :
......18
.
: ....................................18
.., .. ..................................................................................19
. .............................................................19
., . .....................19
.., .. : .......................19
.., .. ?....19
.. :
......................19
. : ..........19
.. : .............................19
.. .........................................................20
..
........20
.. ..........20
..
...........................................................................................20
. ......................................20
.. , ..20
.. : ................................20
.. : ......................20
..
.................................................20
..
....................................................................................20
.. : ................................................................21
.. . ........................................................................................21
., . : ...............21

..................................... 21

Valente, P. Transfer Pricing: Valuation of Intangibles and

Simplification A Summary of Key Issues at the International
Level........................................................................................21

(-), 2013

 1(1) , 2013
Lachena Mozo, G.M. The Prevention and Resolution of Tax
Conflicts within the Framework of International Exchange of
Information.............................................................................21
Pijl, H. Capital Gains: The History of the Principle of Symmetry,
the Internal Order of Article 13 and the Dynamic Interpretation
of the Changes in the 2010 Commentary on Forming Part
and Effectively Connected..................................................21
Avella, F. Using EU Law To Interpret Undefined Tax Treaty
Terms: Article 31(2)(c) of the Vienna Convention on the Law
of Treaties and Article 3(2) of the OECD Model Convention.21
Solilova, V., Steindl, M. Tax Treaty Policy on Article 9 of the
OECD Model Scrutinized........................................................21
Dziurdz, K. Article 15 of the OECD Model: The 183-Day Rule
and the Meaning of Borne by a Permanent Establishment .21
Pijl, H. Agency Permanent Establishments: in the name of and
the Relationship between Article 5(5) and (6) ....................21
Russo R. The OECD Report on Hybrid Mismatch
Arrangements.........................................................................21
Vitko V. The Use of Tax Treaties and Treaty Shopping:
Determining the Dividing Line...............................................21
Elliffe, C. Unfinished Business: Domestic Thin Capitalization
Rules and the Non-Discrimination Article of the OECD Model.21
,
.....................................................................22
Arnold, B. An Overview of the UN Model (2011)..................22
Shay, S., Beck, C. Penalties and Domestic Dispute Resolution
Procedures.............................................................................22
Daurer, V., Tuchler, N. Foreign Tax Credit Is a Carry-Forward
Obligatory?..............................................................................22
Vann, R. IFA/ OECD Seminar in Boston: Now You See It, Now You
Dont The Elusive Concept of Permanent Establishment.22
Da Conceicao Costa, L. The Proposed OECD Treatment of Real
Estate Investment Trust Distributions: Is the OECD Approach
being Implemented in Tax Treaties? ....................................22
Schon, W. The Distinct Equity of the Debt-Equity Distinction.22
Sprague, G. Enterprise Services ..........................................22
Shaviro, D. Taxation of Financial Transactions: Is it Time for
the Robin Hood Tax?...........................................................22
Altman, Z. Cross-Border Tax Arbitrage..................................22
Gutmann, D. Limitations on Benefits Articles in Double Tax
Treaties: The Current State of Play.......................................22
Brown, P., Lambooij, M. Consequences of Arbitrary Distinction
The Debt-Equity Conundrum..............................................22
Engelen F., Gunn, A. Article 3(2) of the OECD Model Tax
Convention and the Scope of Domestic Law.......................22
Yuang Yong, S. Tax Optimization Using Branches?..............22
West, P., Blanluet, G. Key Practical Issues to Eliminate Double
Taxation of Business Income................................................22
Pross, A., Russo R. The Amended Convention on Mutual
Administrative Assistance in Tax Matters: A Powerful Tool to
Counter Tax Avoidance and Evasion.....................................22
Li, J., Bacci, B, Payan, J Taxing International
Telecommunications Income: A Brand New Tax Scenario?.22
Nikolakakis, A. Credit Versus Exemption- An Evolving
Constellation of Constellations.............................................22
Goede, J. de, Kaur, D., Kosters, B., Perdelwitz, A Interpretation
and Application of Article 5 (Permanent Establishment) of the
OECD Model Tax Convention: Response from IBFD Research
Staff........................................................................................22
Law, S Anti-Avoidance Rules in Recent Tax Treaties............22

, ................................................................................... 24
............................... 24
- - ......................................................................................... 26
- ................................................................. 26

.............................................................. 26
- ................................................................ 26
....................................... 27

-......................27

2013.................................. 27

2012.................................................................................... 28

2013.................................................................................... 28
2012.................................................. 29
2013.................................................. 29
- ........................................................... 30
- -
...................................................................... 30
- ........................... 30
- -
....................................................................... 30
- ............................ 30

-....................................31
...........................31
..................................................................31

............................... 31

............................................... 31
................. 31

-................................................................23

....................................... 23
........... 23

(-), 2013

 1(1) , 2013

, . ,



,

,
.
01.01.2013. !
- >>>
6 .

19 2012 . N 7-3/980@
28.03.2003 N -3-23/150 25 ,
() .
,
.

.




.
.
:

06.11.2012 N 01/89776- 28.03.2003 N -3-23/150.
-
.

: BEPS

>>>
>>>

. 6
Revised Discussion Draft on Transfer Pricing Aspects
of Intangibles.
BEPS.
1 2013 .
- . >>>

18 , G-8 , . >>>

25


,
.
13 2013 .
-
- . >>>

BEPS,
.

5

(-), 2013

 1(1) , 2013

. 30
White Paper on Transfer Pricing
Documentation.
,
,
. BEPS.
1 2013 .
- . >>>

295667-6
.


.
, .. .. ,
,
.. () , ,
, :
- ,
,
, ()

;

- , , 10
,
6

, 30 .

:
, ,
, ;

, , ;

, (,
),

, , , ,

.

;

;

,
, ,

;
, , ,
, ,
, , , , ...
,


, -

(-), 2013

 1(1) , 2013
,

, ,



.

.

,
, , , ,
, , , , ,
242623-6
, - ,
-
.
20 2013 .

- , 7 2011 . - ,
.
.

155296-6 ( ,
) : - ,
- . 24 2011 ., ,
- . -
- 28 1996 . 28
, 50% 1996 .
12.1
, - ; , 25 , - 26 .
, -
, ,
. . , - :

5

, , 18
12 ;
.
10 ,
(25%)
,
, , ,
.

, 5%;

11
,
- 7

(-), 2013

 1(1) , 2013
10%. ,
;
;

,
;
.
, , .
, ,
, , ,
,
, ,

. ,
, .

.


.
- .

.
1- - 01.02.2013.

25.01.2013 (.10)

, , ,
,
, ,
, ,
, .
, ()
,

, , .
,
.
,
,
.

,
,
.

(-), 2013

 1(1) , 2013

1
-24.01.2013
78-2371/2012

:
; .309 .

20.03.2013
51-5878/2012

: 1999 .
,
.
,
,
. , .26 (
),
.
: , .
, ARLON
INTERNATIONALE INC
,
,
,
, .

- 03.06.2013
46-24377/2012

:
;


10100/951 Lengville Limited ( )

Lengville Limited
100 .
1 2013 . ..

,

-

.
: 24

,
2 269 .

- 20.05.2013
27-17528/2012

: 2011 .
.
. 2012 .
,
2012 .
:
, .123 ,
.

25.03.2013
40-62131/2012 ( )
-7048/13
15.07.2013

: 174 167 928 .
,
2009
,
,

,

.
, , -,
- - ( ).
, -

(-), 2013

 1(1) , 2013
, , ()
- -, -, -,
.
() 01.01.2000 ( ),
()

, , ,

.
2008 88 194 544,20 .
()
,
2008 121 149 740 .

. 2008
103 000 000 . 2009
()

15.04.2009 1-2009
23.03.2009 2-2009,
2009 2 216 007 662
. ( 25 ), .
: .


() 2009 , ,

2009 , 2008 .
, , , () .
,
()

, ,
.

, -

10

,

,

.
,
.

28.02.2013
40-65284/2011 ( )

: , 08.07.2008

(NOWDOLIMITED)
(). (PASALBA LTD),
, , , ,
, . (LATCHEY LIMITED)
. ,

.
, 100% , (PASALBA LTD) 99,9%

. (PASALBA LTD)
,
,
, ,
2 269 , .
: 3 9 ( ) ,
, .

()
.
, ,
. , , ,
,

(-), 2013

 1(1) , 2013
, ..
. 9 24



.

22.02.2013
40-40661/2012

:
309, 310, 312
, VTB
LEASING (EUROPE) LIMITED () ( 15.05.2008
VERULAMIUM FINANCE
LIMITED (); PL PANORAMA LEASING
LIMITED () ( 22.11.2008 WEST SIBLEASE LIMITED (); CH ITALAIN
VESTMENTS LIMITED () ( 01.09.2008 BUGABOO LIMITED (). ,
,
,

.
: VTB LEASING LTD, CHITALA
INVESTMENTS LIMITED, PL PANORAMA LEASING
LIMITED
, ,
,
,
,
1, 2 310
.
, - Nicosia
(Limassol) District Income Tax Office.
, , CHITALA INVESTMENTS LIMITED,
,
, ,
,
, 7 1 309 .

15.02.2013
40-59278/2012 ( -)
, ,
11

: , 2008, 2009 Embarcadero

Aircraft Securitization Trust Ireland Limited (),
General Electric Commercial Aviation Services Limited
(), Aero 68 (Cyprus) Limited (
), Volga Dnepr Airlines Ltd (), Kosmas
Air d.o.o. ( ), Neema Investments
Limited ( )
, .

Kosmas Air d.o.o. ( ) . 123 ,
,
,
,
2011 , .. .
, , .
:
,
, , .
, Embarcadero Aircraft
Securitization Trust Ireland Limited, Aero 68 (Cyprus)
Limited General Electric Commercial Aviation Services
Limited
7 1 309 , ( ), ,

,
,
.
Kosmas Air d.o.o. ( )
, , ,
3
05.10.1961, 15
, ,
. 24.02.1962, 1
, .
06.07.1984, 08.08.2007
-6-26/635@, 12.05.2005 26-2-08/5988 .
, .

(-), 2013

 1(1) , 2013
312 ,
20.09.2011 5317/11,
, , ,
,
,
.
, , Kosmas Air
d.o.o., , , , ,
, () .


, 2008-2009
.

,
.
, 170, 271
, Embarcadero
Aircraft Securitization Trust Ireland Limited, Aero 68
(Cyprus) Limited General Electric Commercial Aviation
Services Limited
, ,
, .
,
2008-2009 ., ,
,
. , .
29.05.2013
, ,
, ,

, .

12.02.2013
40-26854/2012 ( )

:
Morgan Stanley and Co.International Pic
()

12

15 %. 18.12.2009
,

2006 . ,
01.03.2010,
, , , (),
Morgan Stanley and Co.
International Pic. 17 688 000 .

. 312 ;
,

( 1012DT (2002) 20.05.2002 -323/259;
10%.
: . ,

,
( For and behalf of),
16.11.2010 /, , 312
. ,
/ 16.11.2009 , ,

2006 , , , ,
( ).
,
, 312
,
01.03.2010 , ,
.

30.07.2013
12-29089/2012 ( )

:
,
20082010 .,
123 ,

, CUMI INTERNATIONAL LIMITED.
: , , []
,

(-), 2013

 1(1) , 2013
,


05.12.1998 ,
5%.
,
14.06.2007 , CUMI
INTERNATIONAL LIMITED 2008-2010 .
,

,
.

27.03.2013
55-14124/2011 ( )

: ,
(NERVIA TRADING LIMITED) , 3025 , , 15
03.10.2008 09.10.2008 800 000
. 2009 .
, , ,

(2009 ),

310, 312 .
: .

15.11.2007,
(. ) ,
30.11.2007.
, 15.11.2007 2009
. ,

,
1 312 . ,
312 ,
, , .

13

, ,
4 2 310 .

- 03.06.2013
56-29638/2012
, 2

: , ()

( .) 29.10.2009.
, 1 392 876 497
.,
2009 5 596 725 .; 2010 763 566 000 .
193 600 000 .,
2010 160 419 659 ., - 1 962 842 497 .


() . () 100

-
( ).
,

., 100 .
: 269
.
3 ( 6,4) ,

. , 269


, - .

2 8654/11 15.11.2011 .9
( )
(. ..).

(-), 2013

 1(1) , 2013
- 24.01.2013
56-23858/2011

: -
30.07.2007 .

10
000 000 30.06.2009 7% .
1.2
.
31.10.2008 1
14 601 848 . 43 . .
, 730 092 . 5 ,
a 1 10
04.05.1996. .
,
,
.

, 100
. 269 , ,
,
.
,

( ) 12 , b 1 10
04.05.1996. , ,
5-
, a 1
10 04.05.1996,
.
: , , 2 269 ,
,
4 269 10 04.05.1996, .
,
,
,
,
15.11.2011
8654/11. 4 269

14

2 10 04.05.1996
,
.
,
4 269
.

30.05.2013
68-7455/2012 ( -)

: 2008 - 2010
()
HeidelbergCement AG () 14.04.2008. ,
10 551
HeidelbergCementCentralEuropeEastHolding
B.V.
(),
100%. , HeidelbergCement AG ()

100%. ,
HeidelbergCement AG

100%.

, ,

2009 2010
2008, 2009, 2010

,
HeidelbergCement AG, , 100%. ,
, .2
.269 - .
: (
)
HeidelbergCement AG ()
.269 .
,
.3
, .. .3 9 ,
.

(-), 2013

 1(1) , 2013

. . 1, 2 / .. - .: ,
2012. - 512 c., 528 .

,
,

, ...
,
,

.
>>>

Knut Olsen. Characterisation

and Taxation of Cross-Border
Pipelines. IBFD. 2012

, ,


. >>>

Michael Lang, Pasquale Pistone,

Josef Schuch. Tax Rules on NonTax Agreements. IBFD. 2012

,
. >>>

Guglielmo Maisto. Taxation of

Intercompany dividends under
Tax Treaties and EU Law. IBFD.
2012

- . >>>

15

Joanna Wheeler. The Missing

Keystone of Income Tax Treaties.
IBFD. 2012

. >>>

Niels Bammens. The Principle

of
Non-discrimination
in
International and European
Tax Law. IBFD, 2013

,
-

. >>>

Guglielmo Maisto, Angelo

Nikolakakis,
John
Ulmer.
Essays on Tax Treaties: a
Tribute to David A. Ward. IBFD.
2013

,
: ,
,

,
,

.. >>>

Otto Marres, Dennis Weber.

Tax Treatment of Interest for
Corporations. IBFD, 2013

, , .

>>>

(-), 2013

 1(1) , 2013

( . ... .. )

1,5 . 460
,



. >>>

Duff & Phelps Guide to

International
Transfer
Pricing, Law, Tax Planning
and Compliance Strategies.
3rd edition. Kluwer Law
International, 2013

,
,

. >>>

Jean Schaffner. How fixed is a permanent

establishment? Wolters Kluwer, 2013

, ,
,

(- , ..).
>>>

Peter Blessing. Tax Planning for

International Mergers, Acquisitions, Joint
Ventures and Restructurings. Kluwer Law
International, 2013
,
, , , .
>>>

16

Erwin Nijkeuter. Taxation of

Cross-border Dividends Paid
to Individuals from an EU
Perspective, Positive and
Negative Integration, Wolters
Kluwer, 2013

,
. >>>

.
( 2010 .). :
.., .. DuLearoy,
LLC, 2012. ISBN 978-9904136-1-0.

, , ,

.


,
.

.

Legal Insight. 9, 2012.

?
?
. >>>
., .

. 10, 2012.

(-), 2013

 1(1) , 2013
., . :
Legal Insight. 9, 2012
15 2012 .
,
.


,
, ,
.

,
,
. 2013 . ,

,
, ,
, ,
, . >>>
.


. 10, 2012.
, . . ,
.

. , 97-,

,

.

, . >>>


, - .
1, 2013. >>>

, .. ,

, ,

,
. . >>>
.. :
. 12, 2012

,
.
..
. , 2012.

>>>

.
Legal Insight. 5, 2012
, ,

, : ,
. >>>

.. :
. 11, 2012
, 30.08.2012
-4-13/14433@ -

.. ,
7, 2012

17

(-), 2013

 1(1) , 2013
.. . ,
.
.. :
. 11, 2012

,
,
. >>>

, . ,
.
- .


,
. >>>
.. :

: ,
, . 12, 2012.

. FATCA is coming
. 10, 2012.

..
.. : - ,

,
: , -
, . 12, 2012.

.. - : - , IBFD.

. 9, 2012. >>>
. 9, 2012
.
, : , -
. 10, 2012.
, , - .. : .
?
: ,
.. - , . 11-12, 2012.
:
. 12, 2012
. , -
. 11, 2012.
.
.., ..,
..
,
.
. , 2012
>>>

. :
Legal Insight. 10, 2012
, 3040
18

.

. 12, 2012.
..

(-), 2013

 1(1) , 2013
: , , . 11, 2012.

1 2012 . 14.114.6
..
. >>>

. 5, 2013.
.
2013 ., 2014 2015 . , Legal Insight. 5, 2013.
- , . - . - .

- , .
,
.. - .
:
., .

. 1, 2013.
Legal Insight. 1, 2013.

- , . - ,
- (SPV), . >>>
, . ,
:
, Legal Insight. 5, 2013.
,
, .
>>>
, .., ..
, :
- . 1, 2013
,
, .

.
.., .. -
- .

. 1, 2013.
.., .. -
- ?
. - . 2, 2013
, , - ,
- ,
- . . - ?
19

(-), 2013

 1(1) , 2013
.. :

. 7, 2013.

.


,
.
. :
Legal Insight. 5, 2013.

..

. 7, 2013.
,
1.
.
,
.

.. .. : -

4, 2013.
. 2, 2013.
2012 . 2012 . .
, -
. , ? .
.
.
.. Legal Insight. 5, 2013.
- . , : , . 1, 2013.
4 ,
, - .
,
- .. ,
. - 3, 2013.
, - , 196666-6
. , - , .
.
>>>

..

. 3, 2013.
,
,
.

20

.. :

. 8, 2013.
.. :
. 1, 2013.
,

, .

(-), 2013

 1(1) , 2013
, ,
.
Valente, P. Transfer Pricing: Valuation of Intangibles
.. and Simplification A Summary of Key Issues at the

International Level
. 5, 2013.
European Taxation. 12, 2012 (Volume 52).

Lachena Mozo, G.M. The Prevention and Resolution
, - of Tax Conflicts within the Framework of International
. Exchange of Information
, European Taxation. 5, 2012 (Volume 52).
.
Pijl, H. Capital Gains: The History of the Principle of
Symmetry, the Internal Order of Article 13 and the
.. - Dynamic Interpretation of the Changes in the 2010

Commentary on Forming Part and Effectively
. 3, 2013.
Connected
- World Tax Journal. 1, 2013 (Volume 5).
, - Avella, F. Using EU Law To Interpret Undefined Tax
, Treaty Terms: Article 31(2)(c) of the Vienna Convention
, on the Law of Treaties and Article 3(2) of the OECD
.
Model Convention
World Tax Journal. 2, 2012 (Volume 4).
.. :

Solilova, V., Steindl, M. Tax Treaty Policy on Article 9 of
. 4, 2013.
the OECD Model Scrutinized
- Bulletin for International Taxation, 3, 2013.
, Dziurdz, K. Article 15 of the OECD Model: The 183. Day Rule and the Meaning of Borne by a Permanent
, .
Establishment
Bulletin for International Taxation, 3, 2013.
..
Pijl, H. Agency Permanent Establishments: in the name
. 8, 2013.
of and the Relationship between Article 5(5) and (6)
- Bulletin for International Taxation, 1-2, 2013.
,
. Russo R. The OECD Report on Hybrid Mismatch
- Arrangements
.
Bulletin for International Taxation, 2, 2013.
>>>

., . :

. 6, 2013.

, , ,

.
21

Vitko V. The Use of Tax Treaties and Treaty Shopping:

Determining the Dividing Line
Bulletin for International Taxation, 1, 2013.
Elliffe, C. Unfinished Business: Domestic Thin
Capitalization Rules and the Non-Discrimination
Article of the OECD Model
Bulletin for International Taxation, 1, 2013.

(-), 2013

 1(1) , 2013
,

Bulletin for International Taxation, 11, 2012.
Arnold, B. An Overview of the UN Model (2011)
Bulletin for International Taxation, 10, 2012.

Yuang Yong, S. Tax Optimization Using Branches?

Bulletin for International Taxation, 8, 2012.
West, P., Blanluet, G. Key Practical Issues to Eliminate
Double Taxation of Business Income
Bulletin for International Taxation, 7, 2012.

Shay, S., Beck, C. Penalties and Domestic Dispute Pross, A., Russo R. The Amended Convention on
Resolution Procedures
Mutual Administrative Assistance in Tax Matters: A
Bulletin for International Taxation, 10, 2012.
Powerful Tool to Counter Tax Avoidance and Evasion
Bulletin for International Taxation, 7, 2012.
Daurer, V., Tuchler, N. Foreign Tax Credit Is a CarryForward Obligatory?
Li, J., Bacci, B, Payan, J Taxing International
Bulletin for International Taxation, 10, 2012.
Telecommunications Income: A Brand New Tax
Scenario?
Vann, R. IFA/ OECD Seminar in Boston: Now You See Bulletin for International Taxation, 8, 2012.
It, Now You Dont The Elusive Concept of Permanent
Establishment
Nikolakakis, A. Credit Versus Exemption- An Evolving
Bulletin for International Taxation, 9, 2012.
Constellation of Constellations
Bulletin for International Taxation, 6, 2012.
Da Conceicao Costa, L. The Proposed OECD Treatment
of Real Estate Investment Trust Distributions: Is the Antunes Rubim, F. Permanent Establishment
OECD Approach being Implemented in Tax Treaties?
Risks following Manufacturing and Distribution
Bulletin for International Taxation, 9, 2012.
Restructurings
Bulletin for International Taxation, 6, 2012.
Schon, W. The Distinct Equity of the Debt-Equity
Distinction
Galea, R. The Meaning of Liable to Tax and the
Bulletin for International Taxation, 9, 2012.
OECD Reports: Their Interaction and Ambiguous
Interpretation
Sprague, G. Enterprise Services
Bulletin for International Taxation, 6, 2012.
Bulletin for International Taxation, 9, 2012.
Goede, J. de, Kaur, D., Kosters, B., Perdelwitz, A
Shaviro, D. Taxation of Financial Transactions: Is it Interpretation and Application of Article 5 (Permanent
Time for the Robin Hood Tax?
Establishment) of the OECD Model Tax Convention:
Bulletin for International Taxation, 9, 2012.
Response from IBFD Research Staff
Bulletin for International Taxation, 6, 2012.
Altman, Z. Cross-Border Tax Arbitrage
Bulletin for International Taxation, 9, 2012 Bulleting for Law, S Anti-Avoidance Rules in Recent Tax Treaties
International Taxation, 9, 2012.
Bulletin for International Taxation, 6, 2012.
Gutmann, D. Limitations on Benefits Articles in Double
Tax Treaties: The Current State of Play
Bulletin for International Taxation, 9, 2012.
Brown, P., Lambooij, M. Consequences of Arbitrary
Distinction The Debt-Equity Conundrum
Bulletin for International Taxation, 9, 2012.
Engelen F., Gunn, A. Article 3(2) of the OECD Model Tax
Convention and the Scope of Domestic Law
Bulletin for International Taxation, 9, 2012.

22

(-), 2013

 1(1) , 2013

29 2012 . -,


.
29 , . , . , . , .
, . , -
,
,
, -
.

, : ( )
;
- ( ,
, -, ,
); ,

,
; ,
, ;
, .
, -,

,
.. , ,
,
.
23

.
. ,

.
. ,
, ,
, , ,
.
- .
, -, .

- , 26
2012 ., . , . , .
, . , . .
, ,
(/
(grant), (vesting), (exercise),
(sale), .

, ,
. ,
, , ,
,


, .

,
,
.

(-), 2013

 1(1) , 2013
-
,
,
,
-,
, .

, -

, ,
,
.
, -, .

3 2013 .


,
. - .
, ,
.
,

.

4 2013 . Legal Insight, ITA

: .

. ,
Offshore leaks

. , , ,
, , , 24

, .


.
,
-
Linklaters.


,
. , , , ,
,
, .

(
, ,
) ,
, .
,
.
(
!),
-
-
. , ,

.
, ,

.
, . . ,

( / ). .
, . -

(-), 2013

 1(1) , 2013

:

.
, :
,
,
- .

,
.
, ,
.
,


.

, , .
,

, , , . .

. , ,

.

.

, . ,
International Tax Associates. ,
, 25

Eurofast . ,
. ,
, , , ,

- . , .
, ,

back-to-back
IP Box.
, Silvio
Corrierri Legal, . :

.
.

.
.

. ,
, .
.
,
-.
,
Paragon Advice, ,
. ,


,
55 , .

(-), 2013

 1(1) , 2013

, ,
, .
.
ASSAIF
() .

. ,

. , .
,
.
.
, .
Legal Insight 6.
http://legalinsight.ru/multinational-deals-tax-structuring/

- -

20 2013 .
- .. .
..
-
-.

16 2013 .

-
.
,
, .
,
, , .
,
,
, ,



.

7 - ,

(),

.
26

18 2013 .
-
- .
-.

- . , ,

, - .

(-), 2013

 1(1) , 2013

24 2013 .
,
, - . -

.
-,
: ,
, , , .

,
( - 43 275 ,
, ,
, , ).

, , .

.
, , .
,
,
. .
, . ,
.

, .

( 2010).
- .
27

-
- (Young IFA Network)

,
, .
.
- 35 .
- ,
-
.
, .

2013

(Young IFA Network)

,
,
,
.
:
35 ;
,
.


.
( ,
) 1 2013 . ()
yin@rosifa.org.
45 . .
.

, , 6 .
,
, -,
.

2013 . , 20- .
, -

(-), 2013

 1(1) , 2013



-!
, , , .

2012

20 2012
. . .

, (-).
, .
,
() ,

, .

, . ,
( Clifford Chance,
-).
-
.
.
.

UFS Investment Group
Materials on International
Taxation. . . . 29 >>>

2013

, () . ..
()

,
.
,
.


.
,

.
.
: ( Clifford Chance),
( Dentos)
(, ).
22 (), , , ,
, -, .

: ., ., .,
., ., . ( , Debevoise&Plimpton),
() - ., ., .,
. ( ,
Baker&McKenzie).

, . : Clifford Chance, Dentos, International
Tax Associates.
,
,
: , , , , , , , , .

,
. , , ,
,
. .

20 2013 . III - . .29 >>>

-
28

(-), 2013

 1(1) , 2013

2012

2012 .

2013

2013 .

, 2-

29

, 1-

(-), 2013

 1(1) , 2013

- - ,
,

20 2012 .

(-)

.
, , .

20 2012 .



.
,
, , ITA,
, Dentos, ,
Ernst&Young (. ),
, , 47, , Ernst&Young.
.
-, .
,
.

.
- : .

20 2012 . :
.
:
, International Tax Associates,
, Baker & McKenzie, , Linklaters, .
, , Ernst&Young.
. , !
, ,
, ,
.

25 2012 .

: .

- ..

3 2012 . - .. . -
-
.
,
30

(-), 2013

 1(1) , 2013

-
(2013)
http://www.ifacopenhagen2013.com/

25-30 2013,

2013,

2-

7-8 2013,

- 2013

, 20- -

2013

-, - 2013

- 2013
-
- Pericles ( )

2014

IV - 2014, ,
(
)
- 2014, -
-

22-24 2014,

(2014)
http://www.ifa2014mumbai.com/

12-17 2014,

(2015)
http://www.ifabasel2015.com/welcome.html

30 - 3 2015,

18-20 , -
IFA 10%- .
,
http://xn-----6kcaabbocg3feeexgckbdec6dkpcw4c7knb.xn--p1ai/registerrus/page1/ , - IFA.
- . : , 19-21 ,
https://forum.arbitr.ru/
XII 23-24 ,
.
http://
www.law.vsu.ru/pfirc/conferences/index.html
VIII INTAX EXPO
http://intax-group.com/conferences/intax-expo.html

23-24 ,

- 2013
2013http://www.themoscowtimes.com/conferences/rus/event/481689.html

26 ,

INTERNATIONAL TAXATION CONFERENCE 2013

5-7 ,

IV - - , 2014 /
( )

, ! WU INTERNATIONAL TAXATION
1 2013 . daily RESEARCH PAPER SERIES.
>>>
2012 , >>>

.
>>>

31

>>>

(-), 2013