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International Taxation of Permanent Establishments
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International Taxation of Permanent Establishments : Principles and Policy

Book Details

Format Hardback or Cased Book
ISBN-10 0521516323
ISBN-13 9780521516327
Publisher Cambridge University Press
Imprint Cambridge University Press
Country of Manufacture GB
Country of Publication GB
Publication Date Sep 15th, 2011
Print length 468 Pages
Weight 860 grams
Dimensions 23.00 x 15.80 x 2.60 cms
Ksh 24,850.00
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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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