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International Taxation of Permanent Establishments
- Principles and Policy
part of the Cambridge Tax Law Series series
- Binding:
- Hardback
- Pages:
- 468
- Published:
- September 14, 2011
- Dimensions:
- 158x230x26 mm.
- Weight:
- 860 g.
Delivery:
2-3 weeks
Expected delivery: January 10, 2025
Extended return policy to January 30, 2025
Description of 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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