E‑commerce: Transfer Pricing and Business Profits Taxation
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/e-commerce-transfer-pricing-and-business-profits-taxation_9789264007222-en.html
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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.
