E-commerce transfer pricing and business profits taxation. [electronic resource] :
- Paris : OECD, 2005.
- 163 p.
- OECD tax policy studies ; no. 10 .
- OECD tax policy studies ; no. 10. .
Includes bibliographical references.
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.
9789264007222
Electronic commerce. Transfer pricing. Transfer pricing--Taxation.