International Taxation of Permanent Establishments

Principles and Policy

Nonfiction, Reference & Language, Law, Taxation, Business & Finance
Cover of the book International Taxation of Permanent Establishments by Michael Kobetsky, Cambridge University Press
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Michael Kobetsky ISBN: 9781139139823
Publisher: Cambridge University Press Publication: September 15, 2011
Imprint: Cambridge University Press Language: English
Author: Michael Kobetsky
ISBN: 9781139139823
Publisher: Cambridge University Press
Publication: September 15, 2011
Imprint: Cambridge University Press
Language: English

The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.

More books from Cambridge University Press

Cover of the book Deep-Sky Companions: Southern Gems by Michael Kobetsky
Cover of the book The Cambridge Companion to the Literature of New York by Michael Kobetsky
Cover of the book Truth Commissions and Criminal Courts by Michael Kobetsky
Cover of the book Fraudulent Evidence Before Public International Tribunals by Michael Kobetsky
Cover of the book Methods of Mathematical Physics by Michael Kobetsky
Cover of the book Asian Capitalism and the Regulation of Competition by Michael Kobetsky
Cover of the book Methods of Molecular Analysis in the Life Sciences by Michael Kobetsky
Cover of the book A Nation of Immigrants by Michael Kobetsky
Cover of the book Sleep and its Disorders in Children and Adolescents with a Neurodevelopmental Disorder by Michael Kobetsky
Cover of the book Swiss Monetary History since the Early 19th Century by Michael Kobetsky
Cover of the book The World of Indicators by Michael Kobetsky
Cover of the book The Political Economy of Human Happiness by Michael Kobetsky
Cover of the book Populism in Europe and the Americas by Michael Kobetsky
Cover of the book Authoring War by Michael Kobetsky
Cover of the book Scholarly Community at the Early University of Paris by Michael Kobetsky
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy