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- 2011008593 contributor B12109622.
- 2011008593 created "2011.".
- 2011008593 date "2011".
- 2011008593 date "2011.".
- 2011008593 dateCopyrighted "2011.".
- 2011008593 description "Includes bibliographical references (p. 436-453) and index.".
- 2011008593 description "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.".
- 2011008593 extent "vii, 459 p. ;".
- 2011008593 identifier "0521516323 (hardback)".
- 2011008593 identifier "9780521516327 (hardback)".
- 2011008593 identifier 9780521516327.jpg.
- 2011008593 isPartOf "Cambridge tax law series".
- 2011008593 isPartOf "Cambridge tax law series.".
- 2011008593 issued "2011".
- 2011008593 issued "2011.".
- 2011008593 language "eng".
- 2011008593 publisher "Cambridge, UK ; New York : Cambridge University Press,".
- 2011008593 subject "343.05/268 22".
- 2011008593 subject "Branches (Business enterprises) Taxation Law and legislation.".
- 2011008593 subject "Business enterprises, Foreign Taxation Law and legislation.".
- 2011008593 subject "Double taxation Treaties.".
- 2011008593 subject "International business enterprises Taxation Law and legislation.".
- 2011008593 subject "K4550 .K634 2011".
- 2011008593 tableOfContents "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.".
- 2011008593 title "International taxation of permanent establishments : principles and policy / Michael Kobetsky.".
- 2011008593 type "text".
