E-commerce transfer pricing and business profits taxation.

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Enti autori: Organisation for Economic Co-operation and Development, ProQuest (Firm)
Natura: Elettronico eBook
Lingua:inglese
Pubblicazione: Paris : OECD, 2005.
Serie:OECD tax policy studies ; no. 10.
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Sommario:
  • pt. 1. The communications revolution and its effects on transfer pricing
  • pt. 2. Treaty rules and e-commerce : taxing business profits in the new economy.