International Taxation of Permanent Establishments: Principles and Policy (Bog, Hardback, Engelsk) af Michael Kobetsky

International Taxation of Permanent Establishments: Principles and Policy

(Bog, Hardback, Engelsk)
Forfatter: Michael Kobetsky

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Beskrivelse

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.

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Alle detaljer

Forlag Cambridge University Press
Forfatter Michael Kobetsky
Type Bog
Format Hardback
Sprog Engelsk
Udgivelsesdato 15-09-2011
Første udgivelsesår 2011
Serie Cambridge Tax Law Series
Originalsprog United Kingdom
Sideantal 468
Indbinding Hardback
Forlag Cambridge University Press
Sideoplysninger 468 pages
Mål 230 x 158 x 26
ISBN-13 / EAN-13 9780521516327