Библиография

Дополнительные библиографические источники и материалы

1. Архангельский, И.Ю. Методы налогообложения иностранных физических лиц в США М.: ИСКРАН, 2000.
2. A.P., MP and TP v. Switzerland. European Court of Human Rights. Reports … (1997-V), 1447. § 48 (Stessen G. Money Laundering: A New International Law Enforcement Model. Cambridge University Press, 2000).
3. Arizona Department of Revenue. Plaintiff-Appellee v. Alexander S. Short and Phyllis M. Short. 1998.
4. The Bantu Homelands Citizenship Act No. 26 of 1970 (ЮАР).
5. Berends André J. The UNCITRAL Model Law on Cross-Border Insolvency: A Comprehensive Overview. 6 Tul. J. Int'l & Comp. L. 309, 314, 1998.
6. Blumberg Mark. The OECD’ Report on Harmful Tax Competition. 2001.
7. Canada – United Kingdom Civil and Commercial Judgments Convention Act, Ch. C-30. 1984. P. 32.
8 Case C-9/02 de Lasteyrié du Saillant, E.C.R., I-2409, 2004.
9. Code général des impôts, article 167, version en vigueur du 31.03.1999 (Ôðàíöèÿ).
10. Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital. 26.09.1980 (entered into force 16.08.1984); Amended by protocol 14.06.1983. Article IX. § 3.
11. Convention between the USA and Canada with Respect to Taxes on Income and on Capital. 26.09.1980. Art. XVIII. § 6. T.I.A.S. No. 11,087, 1986-2 C.B. 258, 265, 269-270 (entered into force August 16, 1984); Amended by protocol 14.06.1983. Article IX, § 3 1986-2 C.B. 270, 272. Àmended by second protocol, 28.03.1984, 1986-2 C.B. 274.
12. Convention on Jurisdiction and Enforcement îf Judgments in Civil ànd Commercial Matters. Brussels. 27.09.1968 and Protocol of 3.06.1971 (intårpretation by the Court of Justice of the European Union in international execution against judgment debtors).
13. Convention on Jurisdiction and Enforcement of Judgments in Civil and Commercial Matters. Lugano. 11.09.1988.
14. Cook v. Tait, 265 U.S. 47, 1924, Sec 1.1-1(a)(1) and (c), Income Tax Regs.
15. Corson Christopher. Reform of Domicile Law for Application to Transients, Temporary Residents and Multi-Based Persons, 16 Colum. J.L. & Soc. Probs. 327, 1980-1981.
16. Council Regulation (EU) 44/2001 of 22.12.2000 on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters.
17. Desai S.A. Mulla Hindu Law. Article 236. 20th Ed. LexisNexis India, 2007.
18. §6 Deutschen Außensteuergesetzes (Ãåðìàíèÿ).
19. Documentation of Eurostat’s Database on International Migration: Acquisition of Citizenship (3/2000/E/No. 3), Nr.32 (KS-AP-01-022-EN-I-EN.pdf). P. 4.
20. Expatriation Act of 1954, 68 Stat. 1146, 8 U.S.C. § 1481(a) (9).
21. Finance (No. 2) Act, (1998) 231 ITR Sections 56, 65. (Èíäèÿ).
22. Gaver John. Taxpatriates Compiled by the Internal Revenue Service. 2010.
23. Government Accountability Office. Non-filing among U.S. Citizens Abroad, GAO/GGD-98-106, 1998.
24. Griffith Elwin. Expatriation and the American Citizen // 31 Howard Law Journal. 1988. No. 453.
25. Grossman Andrew. Birthright Citizenship às Nationality îf Conveniencå. Council of Europe Ñonference on «Nationality and the Child». 11-12.10.2004.
26. Healy v. Commissioner of IRS. 345 U.S. 278. 1953.
27. Her Majesty Revenue & Customs Manuals. DT1920.
28. Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245).
29. Houlder Vanessa. Rich “Non-doms” Face. £ 30,000 Fee // Financial Times. 9.10.2007.
30. I.C.J. Reports 1955. P. 24.
31. Income Tax Act, Chapter I-3.3, R.S.C. 1985. Section 128.1(4), 5th Supp. & Section 69 & 70. 5th Supp (Êàíàäà).
32. Income Tax Assessment Act 1997. Section 104-160(1). (Àâñòðàëèÿ).
33. Internal Revenue Manual. Part 1. Ch. 2. Section 43.
34. I.R.C. § 2106(b); § 6672.
35. Jones v. Borland, 1969 (4) South Africa 29 (W)(Witwatersrand, R.S.A.)
36. King v. Rogers, 463 F.2d 1188.
37. Kochenov Dimitry. European Citizenship and Equality: A Citizenship of Unequals by Law? Essa Spring School 2008. Sofia University. Bulgaria. 2006
38. LBK nr 829 af 29/12/1987 (Äàíèÿ).
39. Lenzner Robert, Mao Philippe. The New Refugees // Forbes. 21.11.1994. P. 131(5).
40. Li Jinyan, See Jonathan. Electronic Commerce and International Taxation // Canadian Journal of Policy Research. New Economy. Spring 2002. Vol. 3. No. 1.
41. L’impôt à forfait des étrangers. Article 14 (Øâåéöàðèÿ).
42. Malloy Michael P. The Impact of U.S. Control of Foreign Assets on Refugees and Expatriates. Michigan Yearbook of International Legal Studies 399. 1982.
43. N.Y.S. Tax Law. § 620.
44. Quarty v. United States. 170 F.3d 961, 9 th Cir., 1999.
45. Revenue Ruling 74-351; 75-357.
46. Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency. GPO. 2003. 551 p.
47. Section 25(A)(1). NIRC (Ôèëèïïèíû).
48. Smejda Lucius. U.S. International Income & Estate Tax Planning for NonResidents. Congrès du Barreau du Québec. Juin 2010.
49. T Choithram International SA v. Pagarani and Others [2001] 2 All ER 492.
50. TD 8955. 26 CFR Part 1. 09.07.2001.
51. Texas v. Florida. 306 U.S. 398. 1939.
52. Tichelman B. Wet op de inkomstenbelasting 1964, §3. W.E.J. Tjeenk Willink, 1977 
53. Treas. Regs. Section 1.958-1(c)(2).
54. Treasury Secretary O'Neill Statement on OECD Tax Havens. 05.10.2001.
55. United States v. Botefuhr. 309 F.3d 1263, 10th. Cir., 2002.
56. United States v. Pearson. 258 F.Supp. 686 (S.D.N.Y.1966).
57. United States v. Toyota Motor Corp. 1983.
58. U.S.-Germany Tax Protocol. Washington 14.12.1998. Article 3. Par. 6.
59. U.S.C. 2005, 2006.