International Taxation of Permanent Establishments - Principles and Policy (Hardcover, New)

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.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Series:	Cambridge Tax Law Series
Release date:	September 2011
First published:	September 2011
Authors:	Michael Kobetsky
Dimensions:	235 x 157 x 26mm (L x W x T)
Format:	Hardcover
Pages:	459
Edition:	New
ISBN-13:	978-0-521-51632-7
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General
LSN:	0-521-51632-3
Barcode:	9780521516327

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