International taxation of permanent establishments : principles and policy

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International taxation of permanent establishments : principles and policy / Michael Kobetsky. - Cambridge, UK ; New York : Cambridge University Press, 2011. - VII, 459 stron ; 23 cm.

(Cambridge Tax Law Series)

Author

Kobetsky, Michael (1955- )

Subject

HANDEL MIĘDZYNARODOWY PRZEDSIĘBIORSTWA HANDLOWE PRZEDSIĘBIORSTWA ZAGRANICZNE PODWÓJNE OPODATKOWANIE International business enterprises Branches (business enterprises) Business enterprises, foreign Double taxation

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There are copies available to loan: sygn. 1G-11767 (1 egz.)

Notes:

Bibliography, etc. note

Bibliografia na stronach 436-453. Indeks.

Formatted contents note

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.