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: 343.05268
Contents:
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.
| Item type | Current library | Call number | Status | Date due | Barcode | Item holds |
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General Books
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Central Library, Sikkim University General Book Section | 343.05268 KOB/I (Browse shelf(Opens below)) | Available | P29423 |
Total holds: 0
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| 343.052 DIR/L Let Us Share/ | 343.052 DIR/L Let Us Share/ | 343.052 FIN/I The income tax act: as amended by the finance act, 2010 | 343.05268 KOB/I International taxation of permanent establishments/ | 343.0552 RED/S Sales tax system in India/ | 343.0565481 VIJ/T Traditional futures: law and custom in India's Lakshadweep Islands/ | 343.064 NAB/F Formation and management of a trust/ |
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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