International taxation of permanent establishments : principles and policy /
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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...

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Bibliographic Details
Main Author: Kobetsky, Michael
Corporate Author: PALCI EBSCO books
Format: Online Book
Published: Cambridge : Cambridge University Press, 2011.
Series:Cambridge tax law series.
Access:Online version
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Table of Contents:
  • 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.