Matches in SemOpenAlex for { <https://semopenalex.org/work/W646380423> ?p ?o ?g. }
- W646380423 abstract "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." @default.
- W646380423 created "2016-06-24" @default.
- W646380423 creator A5001062311 @default.
- W646380423 date "2011-09-07" @default.
- W646380423 modified "2023-09-27" @default.
- W646380423 title "International Taxation of Permanent Establishments" @default.
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- W646380423 doi "https://doi.org/10.1017/cbo9780511977855" @default.
- W646380423 hasPublicationYear "2011" @default.
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