Income tax : text, materials and essential cases(
图书
)
6
editions published
between
2003
and
2008
in
英语
and held by
88
libraries
worldwide
Income tax : text, materials & essential cases by Michael Kobetsky
(
图书
)
6
editions published
between
1999
and
2005
in
英语
and held by
81
libraries
worldwide
Income tax : essential cases and materials by Michael Kobetsky
(
图书
)
2
editions published
between
1994
and
1997
in
英语
and held by
53
libraries
worldwide
International taxation of permanent establishments : principles and policy by Michael Kobetsky
(
图书
)
2
editions published
in
2011
in
尚未决定 and 英语
and held by
7
libraries
worldwide
"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"--
Income tax test, materials & essential cases by Michael Kobetsky
(
图书
)
in
英语
and held by
1
library
worldwide
A comprehensive cases and materials book intended for commerce or law students undertaking semester-length courses in Australian income tax law.
Taxation of branches of international banks : towards a multilateral tax treaty by Michael Kobetsky
(
图书
)
1
edition published
in
2003
in
英语
and held by
1
library
worldwide
Examines the taxation of branches of international banks under the OECD Model Tax Treaty. Argues that globalisation has made the current international tax system obsolete and suggests that a multilateral tax treaty system is a twenty-first century solution.
Taxation of employee remuneration and superannuation. [Study guide and readings by Michael Kobetsky
(
图书
)
1
edition published
in
1998
in
英语
and held by
1
library
worldwide
Related Identities
