International Taxation of Permanent Establishments

Discover the complexities of international taxation with "International Taxation of Permanent Establishments" by Michael Kobetsky. Published by Cambridge University Press in 2011, this comprehensive hardback spans 468 pages, providing an in-depth analysis of tax treaties prevalent in OECD and non-OECD countries. Kobetsky expertly examines the principles governing the allocation of profits for multinational enterprises to their permanent establishments, focusing on the business profits article (Article 7) of the OECD Model Tax Convention. This essential resource is perfect for legal professionals, tax advisors, and anyone involved in international business enterprises. Enhance your understanding of double taxation and the intricacies of taxation law with this authoritative guide.