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International Taxation of Permanent Establishments

- Principles and Policy

af Michael Kobetsky

indgår i Cambridge Tax Law Series serien

International Taxation of Permanent Establishments af Michael Kobetsky
Bag om International Taxation of Permanent Establishments

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.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9780521516327
  • Indbinding:
  • Hardback
  • Sideantal:
  • 468
  • Udgivet:
  • 15. september 2011
  • Størrelse:
  • 158x230x26 mm.
  • Vægt:
  • 860 g.
  • 8-11 hverdage.
  • 26. november 2024
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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.

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