How OECD Proposes to Apply Existing Criteria of Jurisdiction to Tax Profits Arising from Cross-border Electronic Commerce - Intertax View How OECD Proposes to Apply Existing Criteria of Jurisdiction to Tax Profits Arising from Cross-border Electronic Commerce by - Intertax How OECD Proposes to Apply Existing Criteria of Jurisdiction to Tax Profits Arising from Cross-border Electronic Commerce 29 10 Intertax