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OECD Tax Policy Studies E-Commerce: Transfer Pricing and Business Profits Taxation - gebrauchtes Buch
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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… Mehr…
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OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation - TaschenbuchISBN: 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… Mehr…
OECD Tax Policy Studies E-Commerce: Transfer Pricing and Business Profits Taxation - gebrauchtes Buch
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… Mehr…
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… Mehr…
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… Mehr…
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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.
Detailangaben zum Buch - OECD Tax Policy Studies E-Commerce: Transfer Pricing and Business Profits Taxation
EAN (ISBN-13): 9789264007208
ISBN (ISBN-10): 9264007202
Taschenbuch
Erscheinungsjahr: 2005
Herausgeber: Organization for Economic Cooperation & Devel
168 Seiten
Gewicht: 0,390 kg
Sprache: eng/Englisch
Buch in der Datenbank seit 2007-04-14T20:11:25+02:00 (Berlin)
Detailseite zuletzt geändert am 2018-07-30T23:41:41+02:00 (Berlin)
ISBN/EAN: 9789264007208
ISBN - alternative Schreibweisen:
92-64-00720-2, 978-92-64-00720-8
Alternative Schreibweisen und verwandte Suchbegriffe:
Autor des Buches: oecd publishing
Titel des Buches: business taxation, transfer pricing, commerce
Daten vom Verlag:
Titel: E-commerce: Transfer Pricing and Business Profits Taxation - OECD Tax Policy Studies No. 10
Verlag: Organisation for Economic Co-operation and Development OECD
164 Seiten
Erscheinungsjahr: 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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