E-commerce: Transfer Pricing and Business Profits Taxation [electronic resource] / Organisation for...
E-commerce: Transfer Pricing and Business Profits Taxation [electronic resource] / Organisation for...
E-commerce: Transfer Pricing and Business Profits Taxation [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2005.
Alternative title
Date
2005.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (164 pages)
Content type
text
Media type
computer
Carrier type
online resource
Publication information
Publisher
Paris : OECD Publishing, 2005.
Date Published
2005.
Subjects
More information
Scope and Contents
Summary
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 I of this edition analyses e-commerce transfer pri...
Alternative Titles
Full title
E-commerce: Transfer Pricing and Business Profits Taxation [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.10
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lLVe8p3
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lLVe8p3
Other Identifiers
ISBN
92-64-00722-9
9789264007222 (PDF)
DDC
658.8
MMS ID
991023942721002626
