International Taxation of Permanent Establishments : Principles and Policy
Book Details
Format
Hardback or Cased Book
Book Series
Cambridge Tax Law Series
ISBN-10
0521516323
ISBN-13
9780521516327
Publisher
Cambridge University Press
Imprint
Cambridge University Press
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Sep 15th, 2011
Print length
468 Pages
Weight
860 grams
Dimensions
23.00 x 15.80 x 2.60 cms
Product Classification:
TaxationFinancial lawBanking lawFinancial services law & regulation
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The tax treaties of OECD countries and many non-OECD countries are based on the OECD model. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under the business profits article (Article 7) of the OECD Model Tax Convention.
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