The Resource International taxation of permanent establishments : principles and policy, Michael Kobetsky

International taxation of permanent establishments : principles and policy, Michael Kobetsky

Label
International taxation of permanent establishments : principles and policy
Title
International taxation of permanent establishments
Title remainder
principles and policy
Statement of responsibility
Michael Kobetsky
Creator
Subject
Genre
Language
eng
Summary
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
Member of
Cataloging source
CDX
Dewey number
343.05/268
Index
index present
LC call number
K4550
LC item number
.K634 2011eb
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
Series statement
Cambridge tax law series
Label
International taxation of permanent establishments : principles and policy, Michael Kobetsky
Publication
Bibliography note
Includes bibliographical references and index
http://library.link/vocab/branchCode
  • net
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Cover; Title; Copyright; Contents; Abbreviations; 1 Introduction; 2 International taxation: policy and law; 3 Some shortcomings of the tax treaty system; 4 History of tax treaties and the permanent establishment concept; 5 The role of the OECD Model Tax Treaty and Commentary; 6 Defining the personality of permanent establishments under former Article 7 and the pre-2008 Commentary and the 2008 Commentary; 7 Intra-bank loans under the pre-2008 Commentary and 1984 Report; 8 Intra-bank interest under the 2008 Report
Control code
ocn760411391
Dimensions
unknown
Extent
1 online resource
Form of item
online
Isbn
9780511977855
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other control number
9786613316523
http://library.link/vocab/ext/overdrive/overdriveId
331652
http://library.link/vocab/recordID
.b25902118
Specific material designation
remote
System control number
  • (OCoLC)760411391
  • cbo0511977859

Library Locations

    • Deakin University Library - Geelong Waurn Ponds CampusBorrow it
      75 Pigdons Road, Waurn Ponds, Victoria, 3216, AU
      -38.195656 144.304955
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