Oecd tax policy studies n.10 ; e-commerce : transfer pricing and business profits taxation

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Résumé
Part I of this book analyses e-commerce transfer pricing in the context of various business models. Part II examines the current OECD Model Tax Convention treaty rules for taxing business profits. It studies whether the existing rules are capable of dealing with the new reality of e-commerce in a fair and effective manner and whether it could be possible to find better alternatives.


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