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OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation - pocketboekISBN: 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… Meer...
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… Meer...
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… Meer...
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… Meer...
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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.
Gedetalleerde informatie over het boek. - OECD Tax Policy Studies E-Commerce: Transfer Pricing and Business Profits Taxation
EAN (ISBN-13): 9789264007208
ISBN (ISBN-10): 9264007202
pocket book
Verschijningsjaar: 2005
Uitgever: Organization for Economic Cooperation & Devel
168 Bladzijden
Gewicht: 0,390 kg
Taal: eng/Englisch
Boek bevindt zich in het datenbestand sinds 2007-04-14T20:11:25+02:00 (Amsterdam)
Detailpagina laatst gewijzigd op 2018-07-30T23:41:41+02:00 (Amsterdam)
ISBN/EAN: 9789264007208
ISBN - alternatieve schrijfwijzen:
92-64-00720-2, 978-92-64-00720-8
alternatieve schrijfwijzen en verwante zoekwoorden:
Auteur van het boek: oecd publishing
Titel van het boek: business taxation, transfer pricing, commerce
Gegevens van de uitgever
Titel: E-commerce: Transfer Pricing and Business Profits Taxation - OECD Tax Policy Studies No. 10
Uitgeverij: Organisation for Economic Co-operation and Development OECD
164 Bladzijden
Verschijningsjaar: 2005-06-01
35,00 € (DE)
Not available (reason unspecified)
BA; Hardcover, Softcover / Wirtschaft/Internationale Wirtschaft; Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management
Andere boeken die eventueel grote overeenkomsten met dit boek kunnen hebben:
Laatste soortgelijke boek:
9789264007222 OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation (OECD)
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