Name: International Taxation of Permanent Establishments (Cambridge tax law Series) (en Inglés)
Price: 185840.00 CLP
Availability: InStock
Author: Michael Kobetsky
ISBN: 9780521516327

portada International Taxation of Permanent Establishments (Cambridge tax law Series) (en Inglés)

International Taxation of Permanent Establishments (Cambridge tax law Series) (en Inglés)

Formato

Libro Físico

Editorial

Cambridge University Press

Autor

Michael Kobetsky

Año

2011

Idioma

Inglés

N° páginas

468

Encuadernación

Tapa Dura

ISBN13

9780521516327

N° edición

Categorías

Derecho militar, de la defensa y del servicio civil

International Taxation of Permanent Establishments (Cambridge tax law Series) (en Inglés)

Michael Kobetsky (Autor) · Cambridge University Press · Tapa Dura

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Reseña del libro "International Taxation of Permanent Establishments (Cambridge tax law Series) (en Inglés)"

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. 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.