кандидатская диссертация Балакиной З.В

231

13.Гидирим, В.А.Концепцияфактического« права»налоговом

15.Демин, А.В.Неопределенн« вналоговомправеи выесть

налогово-правовогорегулирован:тендп рспективынцииФ// янансовое право, №1 , 2012. – 6-9 с.

17.Демин, А.В.Феноменмягкого«права»регламентации

20.Кириллов,А.В. ПозицияМинфинаРоссиивотношенииконцепции

применениябенефициа рнсогобственника//Налоговед,№8, 08.08.2014.

21.Кotlyrov, М.А. The concept of beneficial ownership in the OECD model tax convention 2014: A critical analysis – Part 1, International Tax report, march 2015.

22.Кotlyrov, М.А. The concept of beneficial ownership in the OECD model tax convention 2014: A critical analisis – Part II, International Tax Report, Informa UK Ltd, April 2015.

232

24.Ларютина, И.А.Междунарналоговоеправо// днсковскийе

25.Мачехин, В.А.Проблемыприметолкованияенияалоговых

27.Нечевин, Д.К.ПроблемыпротиводействиякоррупцииЖурнал//

28.Ротова, О.С., Ротов, Е.А. Развитиеконцепциибенефициарного«

32.Толстопятенко, Г.П. Европейскналоговоеправ//

233

35.Устинова, Т.Д . Актуальныепроблемыуголовнойответственности

37.Хаванова, И.А.Процентыидивиденды:конфликтквалификаций

38.Хаванова, И.А.Квоопросуонятиифакт« прнадоходческоево»

40.Шахмаметьев, А..Правоврежимналогообложенияй

41.Шутак, И.Д.П онятие,термин,определ:концениептуальный

VII.IIЗарубежная. иучебнаялитература:

1. Andreoni, W., Machiavelli, G.R. The concept of beneficial ownership as recently interpreted by the Italian Supreme Court (Decision № 27113, 28.12.2016) [Электронный ресурс] // Режим доступа: http://mercantidorio.it/dialoghi/The%20concept%20of%20beneficial%20 ownership.pdf.

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3.Baker, P. Progress Report of Subcommittee on Improper Use of Tax Treaties: Beneficial Ownership E/C.18/2008/CRP.2/Add.1, Geneva, 20-24 October 2008 [Электронный ресурс] // Режим доступа: http://www.un. org/esa/ffd/wpcontent/uploads/2014/10/4STM_EC18_2008_CRP2 _Add1.pdf.

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9. Cervantes, M. Interpreting the concept of Beneficial Ownership, Masters of Law, Faculty of Law, University of Toronto, Copyright, 2009 [Электронный ресурс] // Режим доступа: https://tspace.library.utoronto.ca/ bitstream/1807/18894/1/Cervantes_Laflamme _Marcos_200911_LLM_thesis.pdf.

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11.Desax, M. Beneficial Ownership under Tax Treites Recent Developments, Mumbai, International Taxation Conference, walderwyss attorneys at law, 05.12.2013 [Электронный ресурс] // Режимдоступа: http://www.walderwyss.com/publications/1392.pdf.

12.Desax, M., Busenhard, M. Swiss Tribunal Rules on Ownership and Treaty Abuse Issue Regarding Total Return Swaps, Tax Notes Int’l, Volume№ 66,

Treaties - The current state of play, Bulletin for international taxation, IBFD,

14.Edgar, T., Li, J., Macnaughton, A. Current Tax Reading, Canadian Tax

доступа: http://www.ctf.ca/ctfweb/Documents/ PDF/2009ctj/09ctj3-ctr.pdf.

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17.Jimenez, A.M. Beneficial Ownership: Current Trends, Part 2,

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18.Jung, M.R. LLM, Trends and developments in Swiss Anti-Treaty shopping legislation and treaty shopping legislation and treaty shopping case law, European taxation, June 2011.

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доступа: http://www.commonlaw.uottawa. ca/index.php.

21.Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A. Beneficial Ownership: Recent Trends, IBFD, 2013 [Электронный ресурс] // Режим доступа: http://books.google.ru/books?id=9Ap2AgAAQBAJ&printsec=frontcover&hl= ru#v=onepage&q&f=false.

22.Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., Storck, A. The OECD-Model-Convention and its Update 2014, Linde, IBFD, 2015.

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«beneficiario effettivo» nel quadro dei rapporti italo-francesi» // Copyright Wolters

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ownership, and the test of substantive business activity in claims for relief under

Innovative Control of Treaty Shopping or Inferior Law Making Damaging to

28.The Latest Development on the «Beneficial Owner Rules» in China,

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29. Trepelkov, A., Tonino, H., Halka, D. United Nations Handbook on

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