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.


Electronic books.

HF5548.32 / .E26 2005