Saved in:
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...
| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Online Book |
| Language: | English |
| Published: |
Cambridge :
Cambridge University Press,
2011.
|
| Series: | Cambridge tax law series.
|
| Subjects: | |
| Access: | Online version |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| LEADER | 04424cam a2200721Ma 4500 | ||
|---|---|---|---|
| 001 | 2397427 | ||
| 005 | 20200825194650.0 | ||
| 006 | m o d | ||
| 007 | cr |n||||||||| | ||
| 008 | 110228s2011 enk ob 001 0 eng d | ||
| 035 | |a (OCoLC)ocn760411391 | ||
| 040 | |a CDX |b eng |e pn |c CDX |d IDEBK |d YDXCP |d E7B |d EBLCP |d N$T |d OCLCQ |d DEBSZ |d OCLCQ |d CAMBR |d OCLCQ |d AU@ |d OCLCQ |d OCLCF |d OCLCQ |d UEJ |d UKAHL |d OCLCQ |d LUN |d MM9 | ||
| 020 | |a 9780521516327 |q (Cloth) | ||
| 020 | |a 0521516323 |q (Cloth) | ||
| 020 | |a 9786613316523 | ||
| 020 | |a 6613316520 | ||
| 020 | |a 1139141503 |q (electronic bk.) | ||
| 020 | |a 9781139141505 |q (electronic bk.) | ||
| 020 | |a 9781139137485 | ||
| 020 | |a 1139137484 | ||
| 020 | |a 9781139144827 |q (electronic bk.) | ||
| 020 | |a 1139144820 |q (electronic bk.) | ||
| 020 | |a 1283316528 | ||
| 020 | |a 9781283316521 | ||
| 020 | |a 9780511977855 |q (electronic bk.) | ||
| 020 | |a 0511977859 |q (electronic bk.) | ||
| 024 | 8 | |a 9786613316523 | |
| 037 | |a 331652 |b MIL | ||
| 050 | 4 | |a K4550 |b .K634 2011 | |
| 049 | |a PVUM | ||
| 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 | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Cambridge tax law series | |
| 504 | |a Includes bibliographical references and index. | ||
| 506 | |a Electronic access restricted to Villanova University patrons. | ||
| 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. | |
| 598 | |a 25-AUG-20 | ||
| 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 | 7 | |a LAW |x Military. |2 bisacsh | |
| 650 | 7 | |a Branches (Business enterprises) |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00837858 | |
| 650 | 7 | |a Business enterprises, Foreign |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00842672 | |
| 650 | 7 | |a Double taxation. |2 fast |0 (OCoLC)fst00897116 | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00976847 | |
| 655 | 4 | |a Electronic books. | |
| 655 | 4 | |a Electronic resource. | |
| 655 | 7 | |a Treaties. |2 fast |0 (OCoLC)fst01423868 | |
| 710 | 2 | |a PALCI EBSCO books. | |
| 776 | 0 | 8 | |i Print version: |z 9786613316523 |w (DLC) 2011008593 |
| 830 | 0 | |a Cambridge tax law series. | |
| 856 | 4 | 0 | |z Online version |u http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=400556 |t 0 |
| 994 | |a 92 |b PVU | ||
| 999 | f | f | |i 1348af80-756f-538f-82bf-b6cab5ae6694 |s 649c6dd1-4006-51a5-a0d3-5eec8d117f6c |t 0 |
| 952 | f | f | |p Default |a Villanova University |b Villanova PA |c Falvey Memorial Library |d World Wide Web |t 0 |e K4550 .K634 2011 |h Library of Congress classification |i Electronic Books |n 1 |