23-February-2006
English
The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.
23-June-2005
English
New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased speed and mobility of business activities and cross-border transactions has particular implications for applying transfer pricing methods and for taxing business profits. E-commerce: Transfer Pricing and Business Profits presents