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財政為國家庶政之母，而租稅為國家財政之主要支柱，故在經濟與社會不斷發展及變遷下，租稅法之變動愈趨頻仍，並隨著國內外法制與租稅環境的演變及進化而逐步調整修正。本書自第八版發行以來，其間受控外國企業(CFC)之反避稅制度已自2023年度正式施行，扣繳義務人回歸扣繳單位本身之修法已通過，而為落實囤房稅制精神，房屋稅條例進行全面翻修，綜合所得稅將房屋租金支出改列特別扣除並擴大幼兒學前特別扣除之適用，另其他各稅亦有諸多修正之處。本次改版納入稅法最新修正內容，於系統化之章節架構下重新設計相關實例計算及解說，除就稽徵實務作業、法令變動緣由、影響稅法執行之重大財政部解釋或關聯法律等資訊進行研討補充，並針對互有關連或涉及相同議題之各稅進行橫向統整，同時輔以多樣化的練習題並蒐集最新考古題，以增進本書之實用性及修習稅法之掌握度，理論與實務兼備。

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.

In international tax law, the arm's length principle states that multinational enterprises should carry out controlled transactions at arm's length prices, or prices which associated enterprises would