Download or read book OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation written by OECD and published by OECD Publishing. This book was released on 2005-05-12 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.