OECD Tax Policy Studies 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.The server provides a menu of troubleshooting options to handle the most common problems encountered by customers during the ... on terms that accord with the arma#39;s length principle. ... physical delivery of products, performance of on -line transmission of digitised products, provision of on-line trouble-shooting. 12.
| Title | : | OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation |
| Author | : | OECD |
| Publisher | : | OECD Publishing - 2005-05-12 |
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