Global Transfer Pricing of Multinationals And E-Commerce In the Twenty-First Century

Abdallah, Wagdy M.
September 2002
Multinational Business Review (St. Louis University);Fall2002, Vol. 10 Issue 2, p62
Academic Journal
Examines the challenges of electronic-commerce (e-commerce) activities of multinational corporations (MNC) and its impact on traditional transfer pricing. Choice of the right transfer price that fits the nature of cross-border e-commerce activities; Taxation of products or services transferred through the Internet by tax authorities; Guidelines to protect MNC and reduce their risk against transfer pricing audits by tax authorities.


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