- позицию, изложенную в постановлен

- позицию, изложенную в постановлении Президиума ВАС РФ от 15.11.2011 № 8654/11, в том числе согласно которой ограничения в области учета процентов, указанные в п. 2 ст. 269 НК РФ, вводятся при таком построении бизнеса российской компании, когда имеют место высокая доля долга, аффилированность заемщика и кредитора, которым может быть не только иностранная, но и российская компания, аффилированная с иностранной, отсутствие факта погашения долгового обязательства.
- п. 1 b) ст. 9 Соглашения об избежании двойного налогообложения между РФ и Люксембургом, в котором предусмотрена корректировка доходов в случаях, когда одни и те же лица прямо или косвенно участвуют в управлении, контроле или капитале компании, являющейся лицом с постоянным местопребыванием в Договаривающемся Государстве, и любой компании, являющейся лицом с постоянным местопребыванием в другом Договаривающемся Государстве, и в любом случае между двумя компаниями в их коммерческих и финансовых взаимоотношениях создаются или устанавливаются условия, отличные от тех, которые имели бы место между двумя независимыми компаниями, тогда любой доход, который был бы зачислен одной из компаний, но из-за наличия этих условий не был ей зачислен, может быть включен в доход этой компании и, соответственно, обложен налогом.
- Комментарии к Модельной конвенции ОЭСР, которые, по мнению суда, являются рамочным документом, устанавливающим общие принципы и подходы к устранению двойного налогообложения, и в которым в частности указывается на возможность применения положений ст. 9 соглашения не только для определения конкурентности рыночной ставки, предусмотренной для займа, но и для определения того, является ли ссуда реальной или же представляет собой платеж, например, вклад в акционерный капитал.

Результаты (английский) 1:

-the position set out in the Decree of the Presidium of the Russian Federation dated 15/11/2011 YOU # 8654/11, including the restrictions in the area of interest, referred to in paragraph 2 of art. 269 of the TAX CODE, When the business of the Russian company building, in which a high proportion of debt, affiliation with the borrower and lender, which can be not only foreign, but the Russian company affiliated with foreign, absence of the fact of payment of the debt obligation.
-1 (b)). 9 double taxation agreements between the RUSSIAN FEDERATION and Luxembourg, where is the adjustment of income in cases where the same persons participate directly or indirectly in the management, control or capital of the company, a person with a permanent seat in a Contracting State, and any company which is a person with permanent residence in another Contracting State and in any case between the two companies in their commercial and financial relations are created or imposed terms and conditions different from those that would have occurred between the two independent companies, then, any income that would be enrolled as one of the companies, but due to the presence of these conditions has not been credited, it can be included in the income of that company and, accordingly, is imposed tax.
-Commentary to the OECD Model, which, in the opinion of the Court, constitute a framework document establishing general principles and approaches to eliminate double taxation, and in which in particular referred to the possibility of applying the provisions of art. 9 agreement not only to determine the competitiveness of a market rate for a loan, but also to determine whether the loan is real or is a payment, for example, contribution to the share capital.

Результаты (английский) 2:

- Position, as set out in the regulations of the Bureau of the Russian Federation from 11.15.2011 you No. 8654/11, including according to which restrictions in the field of accounting per cent specified in p. 2 Art. 269 RFEntered when such a building a business the Russian company, when there are a high proportion of debt, management now considers several variants borrower and lender, which may be not only foreign, but the Russian company,Affiliated with the foreign, the fact repayment debt obligations.
- p. 1 (b) Article 9 agreement on the avoidance of double taxation between the Russian Federation and Luxembourg,In which there is a adjustment income in cases where the same persons directly or indirectly involved in the management, control or capital of the companies,As a person with a permanent seat in a Contracting State, and any company, which is a person with a permanent seat in the other Contracting State,And, in any case, between the two companies in their commercial and financial relations are created or installed conditions that are different from those that would have occurred between the two independent companies,Then any income-generating activities, which had been hired to be one of the companies, but also because of the availability of these conditions is not was it enrolled, may be included in the company's income and, accordingly, holy temple tax.
- The commentary to the OECD Model Convention, which, in the opinion of the court, a framework document, which lays down the general principles and approaches to eliminate double taxation,And in which in particular points to the possibility of application of the provisions article 9 agreement, not only to determine the predominant market rates, as provided for loan, but also to determine the addition,Whether or not the loan real or same represents a payment, for example, equity contribution.