000 | 01204nab a2200241 c 4500 | ||
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999 |
_c144362 _d144362 |
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003 | ES-MaIEF | ||
005 | 20220802124857.0 | ||
007 | ta | ||
008 | 210621s2021 ne ||||o |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 | 1 |
_aBilaney, Sunny Kishore _959906 |
|
245 | 0 |
_aTransfer pricing in the edtech industry _helectrónico _c Sunny K. Bilaney |
|
260 | _c2021 | ||
500 | _aDisponible únicamente en formato electrónico. | ||
500 | _aResumen. | ||
520 | _aThe edtech/e-learning sector achieved astronomical growth and witnessed significant funding and expansion in 2020. With the growth in this sector, business models have evolved. In this article, the author analyses the edtech industry, its ecosystem, key value drivers and operating model. This analysis is followed by guidance on a plausible transfer pricing policy that may be considered under different models. | ||
650 | 4 |
_943264 _aEDUCACION |
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650 | 4 |
_947463 _aINDUSTRIA |
|
650 | 4 |
_954025 _aTECNOLOGÍA DE LA INFORMACIÓN |
|
650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
773 | 0 |
_9165282 _oITPJ/2021/3 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 3, 2021, 10 p. |
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942 | _cRE |