Interstate Taxation, S. 2173 PDF Download
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Author: United States. Congress. Senate. Committee on the Judiciary
Publisher:
ISBN:
Category : Intergovernmental tax relations
Languages : en
Pages : 980
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Book Description
Author: United States. Congress. Senate. Committee on the Judiciary
Publisher:
ISBN:
Category : Intergovernmental tax relations
Languages : en
Pages : 980
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Book Description
Author: United States. Congress. Senate. Committee on Finance Subcommittee on Oversight of the Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 858
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Book Description
Author:
Publisher:
ISBN:
Category : Municipal finance
Languages : en
Pages : 578
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Book Description
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 404
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Book Description
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 702
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Book Description
Author: California (State).
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 30
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Book Description
Court of Appeal Case(s): B041706
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 700
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Book Description
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1260
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Book Description
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1252
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Book Description
Author: Michael Kobetsky
Publisher: Cambridge University Press
ISBN: 1139500228
Category : Law
Languages : en
Pages : 469
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Book Description
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.
