We will be closed from 5pm BST on Friday 28th August 2026 for the late summer bank holiday, re-opening at 8.30am BST on Tuesday 1st September. Any orders placed during this period will be processed when we re-open.
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.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
