International Taxation of Permanent Establishments
Michael Kobetsky
Cambridge University Press, 2011
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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.
- ISBN-13
- 9780521516327
- ISBN-10
- 0521516323
- Publisher
- Cambridge University Press
- Year
- 2011
- Publication date
- 2011-09-15
- Pages
- 468
- Dimensions
- 230x158x26
- Weight
- 860