Coverart for item
The Resource E-commerce : transfer pricing and business profits taxation

E-commerce : transfer pricing and business profits taxation

Label
E-commerce : transfer pricing and business profits taxation
Title
E-commerce : transfer pricing and business profits taxation
Creator
Subject
Language
eng
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 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
  • Sub-group of Working Party No. 6 on Electronic Commerce
  • OECD Technical Advisory Group (TAG) on Monitoring the Application of Existing Treaty Norms for Taxing Business Profits
Series statement
OECD Tax policy studies
Series volume
no. 10
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • OECD Model
  • e-commerce
  • transfer pricing
  • business profits
Label
E-commerce : transfer pricing and business profits taxation
Publication
Extent
157 p.
Isbn
9789264007208

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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