International taxation of permanent establishments: principles and policy
Auteur :
Kobetsky, Michael
Éditeur :
Cambridge University Press
ISBN :
9780521516327
Date de publication :
15 sept. 2011
Dimensions :
23,1 x 15,5 x 2,5 cm
Poids :
790 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.