International Taxation of Permanent Establishments
By:Michael Kobetsky
Published on 2011-09-15 by Cambridge University Press
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.
This Book was ranked at 251 by Google Books for keyword International Taxes.
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Book which was published by Cambridge University Press since 2011-09-15 have ISBNs, ISBN 13 Code is 1139500228 and ISBN 10 Code is 9781139500227
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