E-commerce : transfer pricing and business profits taxation

E-commerce transfer pricing and business profits taxation

The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits.  This book presents a two-part look at existing OECD positions on these issues. Part...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD 2005.
Colección:OECD tax policy studies ; no. 10.
Materias:
Electronic commerce.
Transfer pricing.
Transfer pricing > Taxation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705187506719
Tabla de Contenidos:
  • pt. 1. The communications revolution and its effects on transfer pricing
  • pt. 2. Treaty rules and e-commerce : taxing business profits in the new economy.

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