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About this product
- DescriptionThe 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, w operate around the world through branches kwn 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.
- Author BiographyMichael Kobetsky teaches and researches in the fields of taxation law and international tax law at the Melbourne Law School, University of Melbourne.
- Author(s)Michael Kobetsky
- PublisherCambridge University Press
- Date of Publication15/09/2011
- SubjectLaw: General & Reference
- Series TitleCambridge Tax Law Series
- Place of PublicationCambridge
- Country of PublicationUnited Kingdom
- ImprintCambridge University Press
- Content Noteblack & white illustrations
- Weight790 g
- Width152 mm
- Height228 mm
- Spine25 mm
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