Don't forget to bookmark this web site !!
Used & Out of Print Books | Contact us | Home

Browse and Compare Price at 40+ Sites and 20,000+ Stores!!

|  FAQ/About us |  Recommend us |  Browse |  Memo |  Book Reviews |  Random Quotes |  Help |

 

Find more info., search and price compare for
OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation
by OECD Publishing
Binding: Paperback, 168 pages
Publisher: Org. for Economic Cooperation & Development
Weight: 0.66 pound
Dimension: H: 0.39 x L: 10.63 x W: 7.48 inches
ISBN 10: 9264007202
ISBN 13: 9789264007208
Click here to search for this book and compare price at 40+ bookstores with AddALL.com!

If you cannot find this book in our new and in print search, be sure to try our used and out of print search too!

 

Book Description:

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 pricing in the context of four business models: automated electronic transactions; online auctions for customer to customer and business to business sales; subsidiary to parent web hosting arrangements; and computerised transactions for airline reservations. The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the arm's length principle to transfer pricing methods.Given the fact patterns of the four business models, Part I assesses how appropriate this guidance is to the issues raised by e commerce.

Part II of this edition examines the current OECD Model Tax Convention treaty rules for taxing business profits. It studies whether the existing rules are capable of dealing with the new reality of e commerce in a fair and effective manner and whether it could be possible to find better alternatives.


|  Home |  FAQ/About us |  Link to us |  Recommend us |  Contact us |  Bookstores |  Memo |

Shipping Destination:
State:
(US only)
Display in:
Search by:

Searching for Out of Print Books? [Click Here]

[ For web hosting, AddALL recommend Liquidweb]