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International Taxation of Permanent Establishments

By: Michael Kobetsky (Author)

Manufacture on Demand

Ksh 30,500.00

Format: Hardback or Cased Book

ISBN-13: 9780521516327

Publisher: Cambridge University Press

Publication Date: Sep 15th, 2011

Weight: 860 grams

Dimension: 23.00 x 15.80 x 2.60 cms

Category: Financial services law & regulation

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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.

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