书目详细信息
： International taxation of permanent establishments :
书目信息 机读格式(MARC)
| ISBN： | 9780521516327 (hbk.) |
|---|---|
| ISBN： | 0521516323 (hbk.) |
| 编目源： | DLC DLC YDX YDXCP UKMGB BWK CDX BWX DLC |
| 个人名称： | Kobetsky, Michael. |
| 题名： | International taxation of permanent establishments : principles and policy / Michael Kobetsky. |
| 索书号： | D996.3/K75E |
| 出版发行项： | Cambridge, UK ; New York : Cambridge University Press, 2011. |
| 载体形态： | vii, 459 p. ; 24 cm. |
| 书目附注： | Includes bibliographical references (p. 436-453) and index. |
| 格式化内容附注： | 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. |