Зарубежные (международные) нормативные акты

1. Convention 90/436/EEC on the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises of 23 July 1990.

2. Council Directive on Mutual Assistance 77/799/EEC of 19 December 1977 Concerning Mutual Assistance by the Competent Authorities of the Member States in the Field of Direct Taxation. Official Journal (OJ) L 336.

3. Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States Official Journal L 157.

4. Commission Recommendation 1422, 2003/361/EC of 6 May 2003.

5. Council Regulation 2913/92 of 12 October 1992.

6. General Agreement on Tariffs and Trade (GATT) of 30 October 1947.

7. Model Tax Convention on Income and Capital (2003). Transfer Pricing Database. International Organizations. OECD."www.ibfd.org".

8. OECD Commentary on Model Tax Convention on Income and Capital (2003). Transfer Pricing Database. International Organizations. OECD."www.ibfd.org".

9. OECD Declaration on International Investment and Multinational Enterprises (1976) (Guidelines for Multinational Enterprises).

10. OECD Report on Transfer Pricing and Multinational Enterprises (1979).

11. OECD Reports on Transfer Pricing and MNEs- Three Taxation Issues (1984): Transfer Pricing, Corresponding Adjustments and the Mutual Agreement Procedure; The Taxation of Multinational Banking Enterprises; The Allocation of Central Management and Service Costs.

12. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations of 27 June 1995 as amended in 1996, 1997, 1999.

13. PATA. BAPA Operational Guidance for Member Countries of the Pacific Association of Tax Administrators of 25 June 2004.

14. Australian Income Tax Assessment Act 1936."law.ato.gov.au".

15. Australian Taxation Office (ATO) Ruling, TR 97/20.

16. Australian Taxation Office Ruling, TR 94/14.

17. Australian Taxation Office Ruling, TR 92/11.

18. Australian Taxation Office Ruling TR 99/1, as adapted by the New Zealand Source: IRD, Transfer Pricing Guidelines, Appendix to TIB, Vol.12, No. 10, October 2000.

19. Canadian Income Tax Act (R.S.C. 1985. 5th Supp.)"laws.justice.gc.ca".

20. Canadian Customs and Revenue Agency (CCRA) Information Circular "International Transfer Pricing and Other International Transactions". 27 February 1987. No. 872 IC 872R.

21. Canadian Department of Finance News Release. Transfer Pricing Rules And Guidelines Clarified of 7 January 1994.

22. CCRA Information Circular No. 706R2- Advance income tax rulings, 28September 1990.

23. CCRA New Release, Bilateral APAs: Revenue Canada Reaches Agreement with Australia, Japan and The United States on Bilateral Advance Pricing Arrangements, No. 67T94, 28 October 1994.

24. CCRA Information Circular No. 944 - Advance Pricing Agreement Program of 30 December 1994.

25. CCRA Interpretation Bulletin. Management or administration fees paid to nonresidents of 29 December 1989 No. IT468R.

26. Chinese Tax Administration Rules and Procedures for Transactions between Associated Enterprises (Trial). SAT. 23 April 1998, Guo Shui Fa [1998) No. 59.

27. Columbian Tax Statute (Estauto tributario) 624/1989.

28. French Documentation Administrative de base FE 4 A 1212, No. 10.

29. French Documentation Administrative de base D 4A 1212, No. 9.

30. French Documentation Administrative de base FE 4 1211, No. 3, 17.

31. French Documentation Administrative de base 4C62, Instruction 4C875, II3, Nos. 16 to 18; Cass. Crim., 6 October 1986 Bull. Joly 1986, No. 325.

32. French Documentation Administrative de base, 4 C62, No. 12. Instruction 4C875, 26 June 1975, II2b.

33. French Documentation Administrative de base 4 H1414, No. 40, 1 March 1995.

34. French Notes of August 1959 Bulletin Officiel des Contributions Directes et du Cadastre1959II893 and 18 May 1972 BOGI, 4 A672.

35. French Administrative Instruction of FTA, 7 September 1999, BOI. 4A899.

36. French Administrative Instruction 4C875 of 26 June 1975

37. French Ministerial Reply to Mr. Mesmin, Deputy, See JO dйb. AN, 19 January 1981, No. 31,725.

38. German DecreeLaw on the Manner, Content and Extent of Documentation in the Sense of Sec. 90(3) of the General Tax Code (GTC) of 30 June 2003.

39. German Decree of the Federal Ministry of Finance. Administrative Principles on Auditing the Income Allocation between Internationally Related Enterprises in Cases of Employee Secondments of 9 November 2001, BStBl. I 2001.

40. German Decree of the Federal Ministry of Finance. Administrative Principles on Auditing CostSharing Arrangements between Internationally Related Enterprises of 30 December 1999, BStBl. I 1999.

41. German Decree of the Federal Ministry of Finance. Administrative Principles for the Examination of Income Allocation in the Case of Internationally Related Enterprises of 23 February 1983, BStBl, I 1983.

42. German Ministry of Finance, Press release, 13 July 1995, IStR 1995.

43. Italian Finance Ministry Circular 53/E, 26 February 1999, Boll. trib. inf., 1999, 501.

44. Italian Finance Ministry Circular 32/9/2267 of 22 September 1980.

45. Italian Presidential Decree 600 of 29 September 1973.

46. Italian Presidential Decree 633 of 26 October 1972.

47. Italian Finance Ministry Decision 411241 of 4 September 1979.

48. Italian Ruling 9/428 of 15 July 1980, in Boll. trib. inf., 1980, 1324.

49. Italian Ruling 9/2555 of 31 January 1981, in Boll. trib. inf., 1981, 429.

50. Italian Ruling 9/281 of 29 September 1990.

51. Japanese Special Taxation Measures Law 26, 1957.

52. Japanese Corporation Tax Basic Circulars, 1969 CHOKUSHIN (HO) 25.

53. Netherlands State Secretary for Finance, Transfer Pricing Decree, IFZ2001/295M, 30 March 2001.

54. New Zealand Inland Revenue Department, Tax Information Bulletin, Vol.7, No.11, 1996.

55. IRD, Transfer Pricing Guidelines, New Zealand, Appendix to TIB, Vol.12, No.10, October 2000.

56. Singapore Parliamentary Debates, 1988, Volume 50, Column 358.

57. UK Income and Corporation Taxes Act 1988 (c. 1)."www.opsi.gov.uk".

58. UK Finance Act 2004, Chapter 12."www.opsi.gov.uk".

59. UK Draft Explanatory Memorandum to Taxation Laws Amendment (Foreign Income Measures) Bill 1997, July 1997.

60. UK Inland Revenue Tax Bulletin. Transfer Pricing: Nonresident Landlords of April 2000.

61. UK Inland Revenue Tax Bulletin. Financial global trading. Penalties. December 1998, Issue 38.

62. UK Inland Revenue Notes. Transfer Pricing: New OECD Report: Guidance on Revenue Procedures, Tax Bulletin Issue of 25 October 1996.

63. US Internal Revenue Code (Title 26) Aug. 16, 1954, ch. 736, 68A Stat. 162; Pub. L. 94455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99514, title XII, Sec. 1231(e)(1), Oct. 22, 1986, 100 Stat. 2562.)"http://uscode.house.gov".

64. US Intercompany Transfer Pricing Regulations under Section 482, Department of the Treasury, Internal Revenue Service, 26 CFR Parts 1 and 602 (TD 8552) RIN 1545AL80, 8 July 1994.

65. US Dep. of the Treas., IRS, Intercompany Transfer Pricing and Cost Sharing Regulations under Sec. 482 of 24 January 1992.