International taxation of permanent establishments/ principles and policy Michael Kobersky
Material type: TextPublication details: Cambridge: Cambridge univrsity press, 2011Description: 459 pISBN: 9780521516327Subject(s): International taxation | lawDDC classification: 343.05268Item type | Current library | Call number | Status | Date due | Barcode | Item holds |
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General Books | Central Library, Sikkim University General Book Section | 343.05268 KOB/I (Browse shelf(Opens below)) | Available | P29423 |
Cover; Title; Copyright; Contents; Abbreviations; 1 Introduction; 2 International taxation: 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 Tax Treaty and Commentary; 6 Defining the personality of permanent establishments under former Article 7 and the pre-2008 Commentary and the 2008 Commentary; 7 Intra-bank loans under the pre-2008 Commentary and 1984 Report; 8 Intra-bank interest under the 2008 Report.
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