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The Resource International taxation of permanent establishments : principles and policy

International taxation of permanent establishments : principles and policy

Label
International taxation of permanent establishments : principles and policy
Title
International taxation of permanent establishments : principles and policy
Creator
Subject
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. This book 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
http://library.link/vocab/creatorName
Kobetsky, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Cambridge Tax Law Series
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • allocation of profits
  • arm's length principle
  • formulary apportionment
  • tax treaty
  • reorganization
  • transfer pricing
  • banking
  • intra-group financing
  • unitary tax system
Label
International taxation of permanent establishments : principles and policy
Instantiates
Publication
Extent
VII, 459 p.
Isbn
9780521516327
Label
International taxation of permanent establishments : principles and policy
Publication
Extent
VII, 459 p.
Isbn
9780521516327

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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