OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation - edizione con copertina flessibile
ISBN: 9264007202
[SR: 5815188], Paperback, [EAN: 9789264007208], OECD Publishing, OECD Publishing, Book, [PU: OECD Publishing], OECD Publishing, The increased speed and mobility of business activities and… Altro …
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OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation - edizione con copertina flessibile
ISBN: 9264007202
[SR: 5815188], Paperback, [EAN: 9789264007208], OECD Publishing, OECD Publishing, Book, [PU: OECD Publishing], OECD Publishing, The increased speed and mobility of business activities and… Altro …
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ISBN: 9789264007208
New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is condu… Altro …
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OECD Tax Policy Studies E-Commerce: Transfer Pricing and Business Profits Taxation - edizione con copertina flessibile
ISBN: 9789264007208
[ED: Taschenbuch], [PU: OECD / Organisation for Economic Co-operation and Development OECD], Versandfertig in 2-4 Wochen, DE, [SC: 0.00], Neuware, gewerbliches Angebot, offene Rechnung (V… Altro …
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OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation - edizione con copertina flessibile
ISBN: 9264007202
[SR: 5815188], Paperback, [EAN: 9789264007208], OECD Publishing, OECD Publishing, Book, [PU: OECD Publishing], OECD Publishing, The increased speed and mobility of business activities and… Altro …
OECD Organisation for Economic Co-operation and Develop:
OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation - edizione con copertina flessibileISBN: 9264007202
[SR: 5815188], Paperback, [EAN: 9789264007208], OECD Publishing, OECD Publishing, Book, [PU: OECD Publishing], OECD Publishing, The increased speed and mobility of business activities and… Altro …
ISBN: 9789264007208
New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is condu… Altro …
ISBN: 9789264007208
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 f… Altro …
OECD Tax Policy Studies E-Commerce: Transfer Pricing and Business Profits Taxation - edizione con copertina flessibile
ISBN: 9789264007208
[ED: Taschenbuch], [PU: OECD / Organisation for Economic Co-operation and Development OECD], Versandfertig in 2-4 Wochen, DE, [SC: 0.00], Neuware, gewerbliches Angebot, offene Rechnung (V… Altro …
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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.
Informazioni dettagliate del libro - OECD Tax Policy Studies E-Commerce: Transfer Pricing and Business Profits Taxation
EAN (ISBN-13): 9789264007208
ISBN (ISBN-10): 9264007202
Copertina flessibile
Anno di pubblicazione: 2005
Editore: Organization for Economic Cooperation & Devel
168 Pagine
Peso: 0,390 kg
Lingua: eng/Englisch
Libro nella banca dati dal 2007-04-14T20:11:25+02:00 (Rome)
Pagina di dettaglio ultima modifica in 2018-07-30T23:41:41+02:00 (Rome)
ISBN/EAN: 9264007202
ISBN - Stili di scrittura alternativi:
92-64-00720-2, 978-92-64-00720-8
Stili di scrittura alternativi e concetti di ricerca simili:
Autore del libro : oecd publishing
Titolo del libro: business taxation, transfer pricing, commerce
Dati dell'editore
Titolo: E-commerce: Transfer Pricing and Business Profits Taxation - OECD Tax Policy Studies No. 10
Editore: Organisation for Economic Co-operation and Development OECD
164 Pagine
Anno di pubblicazione: 2005-06-01
35,00 € (DE)
Not available (reason unspecified)
BA; Hardcover, Softcover / Wirtschaft/Internationale Wirtschaft; Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management
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