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International Taxation of Permanent Establishments: Principles and Policy PDF

470 Pages·2011·2.021 MB·English
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by Michael Kobetsky| 2011| 470 pages| 2.021| English

About International Taxation of Permanent Establishments: Principles and Policy

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.

Detailed Information

Author:Michael Kobetsky
Publication Year:2011
ISBN:9780521516327
Pages:470
Language:English
File Size:2.021
Format:PDF
Price:FREE
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