International Taxation of Permanent Establishments

by Michael Kobetsky

Book Overview

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...

• Format: Hardcover
• Language: English
• ISBN: 0521516323
• ISBN13: 9780521516327
• Release Date: October 2011
• Publisher: Cambridge University Press
• Length: 468 Pages
• Weight: 1.75 lbs.
• Dimensions: 1.0" x 6.1" x 9.1"