E-Commerce and Transfer Pricing - Some Selected Issues

The aim of this article is to draft a concise and clear picture concerning the applicability of transfer pricing regime in a typical e-commerce scenario. Provided two legal and business models (intra-company transaction between head office and branch, and inter-companies transaction between parent c...

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Veröffentlicht in:	Masaryk University journal of law and technology 2008, Vol.2 (2), p.83-97
1. Verfasser:	Parrilli, Davide M
Format:	Artikel
Sprache:	eng
Schlagworte:	Commercial Law ICT Information and Communications Technologies
Online-Zugang:	Volltext
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