Taxation and Supervision of Branches of International Banks
This book is the commercial version of a PhD study entitled “The allocation of fiscal profits of internationally operating banking enterprises, issues concerning the allocation of fiscal profits to branches situated outside the country of residence: Banking versus other enterprises.”
Why This Book?
This book describes and evaluates the way in which, for income tax purposes, profits are, or should be, allocated to a legally dependent part of a banking enterprise (a branch) situated outside the country of residence of that banking enterprise, and traces differences with the allocation of profits to branches of other types of enterprise.
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