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International Taxation of Permanent Establishments
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Description
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.
Book Details
Classification:
EAN:
9780521516327
Binding:
Hardback
Dimensions(mm):
230 x 158 x 26
Publication Date:
2011-09-15
Publisher:
Series:
Publication Country:
United Kingdom