000 01204nab a2200241 c 4500
999 _c144362
_d144362
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
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.
942 _cRE