E‐COMMERCE AND INTERNATIONAL TRANSFER PRICING OF TANGIBLE GOODS AND INTANGIBLE ASSETS IN THE TWENTY‐FIRST CENTURY

Abstract

Multinationals and its impact on transfer pricing techniques and strategies. First, traditional transfer pricing techniques and tax regulations will be analyzed. Second, tax regulations for transfer pricing and e‐commerce transactions will be investigated. Third, taxation of digitized tangible products transferred through the Internet will be discussed. Finally, recommendations for transfer pricing strategies for e‐commerce transactions are suggested to be used in planning and designing successful transfer pricing strategies.

Citation

Abdallah, W.M. (2002), "E‐COMMERCE AND INTERNATIONAL TRANSFER PRICING OF TANGIBLE GOODS AND INTANGIBLE ASSETS IN THE TWENTY‐FIRST CENTURY", International Journal of Commerce and Management, Vol. 12 No. 3/4, pp. 104-121. https://doi.org/10.1108/eb047455