Cambridge University Press Cambridge International Taxation of Permanent Establishments

As multinational enterprises expand through globalization, understanding the tax implications of their global operations is essential. This book from the Cambridge Tax Law Series provides a deep look into how international banks and other large enterprises operate through branches known as permanent establishments. Michael Kobetsky offers an analysis of the principles used to allocate business profits to these establishments. The text focuses on Article 7 (the business profits article) of the OECD model tax treaty, which is the standard used to attribute profits to a host country for tax purposes. This resource is designed for those studying or working within the complex field of international tax law and the evolving landscape of global business profits.