Electronic commerce and transfer pricing

Journal
Anthony, R.
Asia-Pacific Tax Bulletin 2006 (Volume 12), No. 2
FormatPDF
EUR
40
| USD
45 (VAT excl.)

A detailed discussion on the application of transfer pricing rules in e-commerce taxation. It deals with the application of the permanent establishment (PE) definition, the character of income (business profits and royalties, know how and services), and the attribution of profits to a PE.