OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 158 |
Release | : 2005-05-12 |
ISBN-10 | : 9789264007222 |
ISBN-13 | : 9264007229 |
Rating | : 4/5 (229 Downloads) |
Book Synopsis OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation by : OECD
Download or read book OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation written by OECD and published by OECD Publishing. This book was released on 2005-05-12 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.