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OverviewThe 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. Full Product DetailsAuthor: Michael KobetskyPublisher: Cambridge University Press Imprint: Cambridge University Press (Virtual Publishing) ISBN: 9780511977855ISBN 10: 0511977859 Publication Date: 07 September 2011 Audience: Professional and scholarly , Professional & Vocational Format: Undefined Publisher's Status: Active Availability: In stock  We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of ContentsReviewsAuthor InformationMichael Kobetsky teaches and researches in the fields of taxation law and international tax law at the Melbourne Law School, University of Melbourne. Tab Content 6Author Website:Countries AvailableAll regions |
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