UID:
kobvindex_HPB990654828
Format:
1 online resource (157 p.)
ISBN:
9264007202
,
9789264007208
,
9789264007222
,
9264007229
Series Statement:
OECD Tax Policy Studies
Content:
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 reservat.
Note:
Description based upon print version of record.
,
Part I The Communications revolution and its effects on transfer pricing; Chapter 1. Determination of the arm's length profit of a subsidiary performing transactions in an e-commerce environment; Chapter 2. Typical fact patterns of the e-commerce auction model; Chapter 3. Typical fact patterns of b2b models: airline computer reservations systems; Chapter 4. Typical fact patterns of b2b models: web-hosting arrangement; Annex. Preliminary study of the sub-group of Working Party No.6 on e-commerce: The communications revolution and its effects on transfer pricing
,
Part II Treaty Rules and E-commerce: Taxing business profits in the new economyChapter 1. Background: the emergence of new business models; Chapter 2. Description of the current treaty rules for taxing business profits; Chapter 3. A critical evaluation of the current treaty rules with respect to e-commerce; Chapter 4. Some alternatives to the current treaty rules for taxing business profits; Chapter 5. Conclusion; Annex A. Mandate and composition of the TAG; Annex B. Examples of new business models and functions
,
English.
Additional Edition:
Print version: Publishing, OECD. E-commerce : Transfer Pricing and Business Profits Taxation. Paris : Organisation for Economic Co-operation and Development, ©2005 ISBN 9789264007208
Language:
English
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