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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.

Tax law --- International business enterprises --- Branches (Business enterprises) --- Business enterprises, Foreign --- Double taxation --- Taxation --- Law and legislation --- Law and legislation. --- Treaties. --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- Business enterprises --- Law --- General and Others --- International business enterprises - Taxation - Law and legislation --- Branches (Business enterprises) - Taxation - Law and legislation --- Business enterprises, Foreign - Taxation - Law and legislation --- Double taxation - Treaties