International Taxation of Permanent Establishments: Principles and Policy - Cambridge Tax Law Series - Michael Kobetsky - Books - Cambridge University Press - 9780521516327 - September 15, 2011
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Michael Kobetsky
International Taxation of Permanent Establishments: Principles and Policy - Cambridge Tax Law Series

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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.

468 pages

Media Books     Hardcover Book   (Book with hard spine and cover)
Released September 15, 2011
ISBN13 9780521516327
Publishers Cambridge University Press
Pages 468
Dimensions 158 × 230 × 26 mm   ·   860 g
Language English  

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