International Taxation of Permanent Establishments: Principles and Policy (Cambridge Tax Law Series). Michael Kobetsky

International Taxation of Permanent Establishments: Principles and Policy (Cambridge Tax Law Series)



Download International Taxation of Permanent Establishments: Principles and Policy (Cambridge Tax Law Series)



International Taxation of Permanent Establishments: Principles and Policy (Cambridge Tax Law Series) Michael Kobetsky ebook pdf
Publisher: Cambridge University Press
Language: English
Page: 470
ISBN: 0521516323, 9780521516327

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. Michael Kobetsky teaches and researches in the fields of taxation law and international tax law at the Melbourne Law School, University of Melbourne.

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