Michael Kobetsky

Arbitration after BEPS

Michael Kobetsky, Aerner Haslehner

Book Chapter  |  2021

A controversial aspect of the OECD's Base Erosion and Profit Shifting (BEPS) Project is mandatory binding dispute resolution measu..

A Comparative Analysis of the UN and OECD Approaches on the Transactional Profit Split Method and Formulary Apportionment

Michael Kobetsky

Book Chapter  |  2021

The challenge of allocating profits to members of a multinational enterprise (MNE) group is to achieve equity between the jurisdic..

The Status of the OECD Transfer Pricing Guidelines in the Post-BEPS Dynamic

Michael Kobetsky

Journal article  |  2020  |  International Tax Studies

Despite the vast literature on the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Gu..

The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future

Michael Kobetsky

Journal article  |  2019  |  Canadian Tax Journal

In 2018, the Organisation for Economic Co-operation and Development/Group of Twenty (OECD/G20) Inclusive Framework on base erosion..

Australia

Sunita Jogarajan, Michael Kobetsky

Book Chapter  |  2019

The current definition of permanent establishment (PE) under domestic Australian law is included in section 6(1) of the Income Tax..

Australia’s Multinational Anti-Avoidance Law (2016): Treating the Symptom Rather than the Disease

Michael Kobetsky

Book Chapter  |  2018

In July 2017, it was reported that funds held by US non-financial multinational enterprises (MNEs), from non-US income, was US&#36..

Indonesia Selected Issues

J Shin, H Jin, T Matheson, N Nersesyan, M Kobetsky, Y Lu, J Pinxten, P Acosta, C Sun

Report  |  2017

United Nations Practical Manual on Transfer Pricing for Developing Countries (2017)

Stig Sollund, J Andrus, Ganapati Bhat, Melinda Brown, H Choudhury, Giammarco Cottani, Johan de la Rey, Nishana Gosai, Noor Azian Abdul Hamid, Toshiyuki Kemmochi, Michael Kobetsky, Michael McDonald, Toshio Miyatake, TP Ostwal, Christoph Schelling, Jolanda Schenk, Carlos Perez-Gomez Serrano, Caroline Silberztein, Monique van Herksen, Marcos Valadao, et al.

Report  |  2017

This second edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries (the Manual) is intended t..

Are the OECD Transfer Pricing Guidelines Part of the OECD Commentary?

M KOBETSKY

Book Chapter  |  2016

Income Tax,: Text, Materials and Essential Cases

M KOBETSKY, C Brown, R Fisher, S Villios, P Gillies

Book  |  2016