[Free read ebook] International Taxation of Permanent Establishments: Principles and Policy (Cambridge Tax Law Series)
❀ Michael Kobetsky ❀
| #1597335 in Books | Kobetsky Michael | 2011-10-31 | Original language:English | PDF # 1 | 8.98 x.98 x5.98l,1.75 | File Name: 0521516323 | 468 pages | International Taxation of Permanent Establishments
||About the Author|Michael Kobetsky teaches and researches in the fields of taxation law and international tax law at the Melbourne Law School, University of Melbourne.
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 an...
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