International taxation of permanent establishments : principles and policy

Michael Kobetsky

"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 analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits"--

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Year of publication:	2011 ; 1. publ.
Authors:	Kobetsky, Michael
Publisher:	Cambridge [u.a.] : Cambridge Univ. Press
Subject:	Internationales Steuerrecht \| International tax law \| Multinationales Unternehmen \| Transnational corporation \| Doppelbesteuerung \| Double taxation \| Welt \| World \| Besteuerungsverfahren
Description of contents:	Table of Contents [gbv.de] ; Description [assets.cambridge.org] ; Description [assets.cambridge.org]

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Extent:	VII, 459 S. 24 cm
Series:	Cambridge tax law series
Type of publication:	Book / Working Paper
Language:	English
Notes:	Formerly CIP Uk. - Includes bibliographical references (p. 436-453) and index. - Machine generated contents note: 1. Introduction; 2. International tax: policy and law; 3. Some shortcomings of the tax treaty system; 4. History of tax treaties and the permanent establishment concept; 5. The role of the OECD model and commentary; 6. Defining the personality of permanent establishments under Article 7 and the pre-2008 commentary and 2008 commentary; 7. Intra-bank interest under the pre-2008 commentary and 1984 report; 8. Intra-bank interest under the 2008 commentary and the 2008 report; 9. Business restructuring involving permanent establishments and the OECD transfer pricing methods; 10. New Article 7 of the OECD model and commentary; 11. Unitary taxation; 12. Conclusion Machine generated contents note: 1. Introduction; 2. International tax: policy and law; 3. Some shortcomings of the tax treaty system; 4. History of tax treaties and the permanent establishment concept; 5. The role of the OECD model and commentary; 6. Defining the personality of permanent establishments under Article 7 and the pre-2008 commentary and 2008 commentary; 7. Intra-bank interest under the pre-2008 commentary and 1984 report; 8. Intra-bank interest under the 2008 commentary and the 2008 report; 9. Business restructuring involving permanent establishments and the OECD transfer pricing methods; 10. New Article 7 of the OECD model and commentary; 11. Unitary taxation; 12. Conclusion.
ISBN:	978-0-521-51632-7 ; 0-521-51632-3
Classification:	Steuerrecht
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009304311