International taxation of permanent establishments :: principles and policy /
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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge :
Cambridge University Press,
2011.
|
| Schriftenreihe: | Cambridge tax law series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9780521516327 0521516323 9786613316523 6613316520 1139141503 9781139141505 9781139137485 1139137484 9781139144827 1139144820 1283316528 9781283316521 9780511977855 0511977859 |
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| 520 | |a 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. | ||
| 505 | 0 | |a Cover; Title; Copyright; Contents; Abbreviations; 1 Introduction; 2 International taxation: 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 Tax Treaty and Commentary; 6 Defining the personality of permanent establishments under former Article 7 and the pre-2008 Commentary and the 2008 Commentary; 7 Intra-bank loans under the pre-2008 Commentary and 1984 Report; 8 Intra-bank interest under the 2008 Report. | |
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| author | Kobetsky, Michael |
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| contents | Cover; Title; Copyright; Contents; Abbreviations; 1 Introduction; 2 International taxation: 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 Tax Treaty and Commentary; 6 Defining the personality of permanent establishments under former Article 7 and the pre-2008 Commentary and the 2008 Commentary; 7 Intra-bank loans under the pre-2008 Commentary and 1984 Report; 8 Intra-bank interest under the 2008 Report. |
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| discipline | Rechtswissenschaft |
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| genre | Electronic resource. Treaties fast |
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| indexdate | 2024-11-27T13:18:06Z |
| institution | BVB |
| isbn | 9780521516327 0521516323 9786613316523 6613316520 1139141503 9781139141505 9781139137485 1139137484 9781139144827 1139144820 1283316528 9781283316521 9780511977855 0511977859 |
| language | English |
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| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Cambridge University Press, |
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| series | Cambridge tax law series. |
| series2 | Cambridge tax law series |
| spelling | Kobetsky, Michael. http://id.loc.gov/authorities/names/n00099707 International taxation of permanent establishments : principles and policy / Michael Kobetsky. Cambridge : Cambridge University Press, 2011. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Cambridge tax law series Includes bibliographical references and index. 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. Cover; Title; Copyright; Contents; Abbreviations; 1 Introduction; 2 International taxation: 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 Tax Treaty and Commentary; 6 Defining the personality of permanent establishments under former Article 7 and the pre-2008 Commentary and the 2008 Commentary; 7 Intra-bank loans under the pre-2008 Commentary and 1984 Report; 8 Intra-bank interest under the 2008 Report. Print version record. International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Branches (Business enterprises) Taxation Law and legislation. Business enterprises, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh95008420 Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Double imposition Conventions. LAW Military. bisacsh Branches (Business enterprises) Taxation Law and legislation fast Business enterprises, Foreign Taxation Law and legislation fast Double taxation fast International business enterprises Taxation Law and legislation fast Electronic resource. Treaties fast has work: International taxation of permanent establishments (Text) https://id.oclc.org/worldcat/entity/E39PCG6jqYpDxTt63VhTtcRgw3 https://id.oclc.org/worldcat/ontology/hasWork Print version: 9786613316523 (DLC) 2011008593 Cambridge tax law series. http://id.loc.gov/authorities/names/no2006134461 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=400556 Volltext |
| spellingShingle | Kobetsky, Michael International taxation of permanent establishments : principles and policy / Cambridge tax law series. Cover; Title; Copyright; Contents; Abbreviations; 1 Introduction; 2 International taxation: 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 Tax Treaty and Commentary; 6 Defining the personality of permanent establishments under former Article 7 and the pre-2008 Commentary and the 2008 Commentary; 7 Intra-bank loans under the pre-2008 Commentary and 1984 Report; 8 Intra-bank interest under the 2008 Report. International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Branches (Business enterprises) Taxation Law and legislation. Business enterprises, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh95008420 Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Double imposition Conventions. LAW Military. bisacsh Branches (Business enterprises) Taxation Law and legislation fast Business enterprises, Foreign Taxation Law and legislation fast Double taxation fast International business enterprises Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85067382 http://id.loc.gov/authorities/subjects/sh95008420 http://id.loc.gov/authorities/subjects/sh85132864 |
| title | International taxation of permanent establishments : principles and policy / |
| title_auth | International taxation of permanent establishments : principles and policy / |
| title_exact_search | International taxation of permanent establishments : principles and policy / |
| title_full | International taxation of permanent establishments : principles and policy / Michael Kobetsky. |
| title_fullStr | International taxation of permanent establishments : principles and policy / Michael Kobetsky. |
| title_full_unstemmed | International taxation of permanent establishments : principles and policy / Michael Kobetsky. |
| title_short | International taxation of permanent establishments : |
| title_sort | international taxation of permanent establishments principles and policy |
| title_sub | principles and policy / |
| topic | International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Branches (Business enterprises) Taxation Law and legislation. Business enterprises, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh95008420 Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Double imposition Conventions. LAW Military. bisacsh Branches (Business enterprises) Taxation Law and legislation fast Business enterprises, Foreign Taxation Law and legislation fast Double taxation fast International business enterprises Taxation Law and legislation fast |
| topic_facet | International business enterprises Taxation Law and legislation. Branches (Business enterprises) Taxation Law and legislation. Business enterprises, Foreign Taxation Law and legislation. Double taxation Treaties. Double imposition Conventions. LAW Military. Branches (Business enterprises) Taxation Law and legislation Business enterprises, Foreign Taxation Law and legislation Double taxation International business enterprises Taxation Law and legislation Electronic resource. Treaties |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=400556 |
| work_keys_str_mv | AT kobetskymichael internationaltaxationofpermanentestablishmentsprinciplesandpolicy |