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International taxation of permanent establishments : principles and policy /
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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge :
Cambridge University Press,
2011.
|
| Colección: | Cambridge tax law series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Kobetsky, Michael. | |
| 245 | 1 | 0 | |a International taxation of permanent establishments : |b principles and policy / |c Michael Kobetsky. |
| 260 | |a Cambridge : |b Cambridge University Press, |c 2011. | ||
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 1 | |a Cambridge tax law series | |
| 504 | |a Includes bibliographical references and index. | ||
| 520 | |a 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. | ||
| 505 | 0 | |a Cover; Title; Copyright; Contents; Abbreviations; 1 Introduction; 2 International taxation: policy and law; 3 Some shortcomings of the tax treaty system; 4 History of tax treaties and the permanent establishment concept; 5 The role of the OECD Model Tax Treaty and Commentary; 6 Defining the personality of permanent establishments under former Article 7 and the pre-2008 Commentary and the 2008 Commentary; 7 Intra-bank loans under the pre-2008 Commentary and 1984 Report; 8 Intra-bank interest under the 2008 Report. | |
| 588 | 0 | |a Print version record. | |
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Branches (Business enterprises) |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Business enterprises, Foreign |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Double taxation |v Treaties. | |
| 650 | 6 | |a Double imposition |v Conventions. | |
| 650 | 7 | |a LAW |x Military. |2 bisacsh | |
| 650 | 7 | |a Branches (Business enterprises) |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Business enterprises, Foreign |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 655 | 4 | |a Electronic resource. | |
| 655 | 7 | |a Treaties |2 fast | |
| 776 | 0 | 8 | |i Print version: |z 9786613316523 |w (DLC) 2011008593 |
| 830 | 0 | |a Cambridge tax law series. | |
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