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Transfer Pricing in SMEs = Critical Analysis and Practical Solutions /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Transfer Pricing in SMEs/ by Veronika Solilova, Danuse Nerudova.
Reminder of title:	Critical Analysis and Practical Solutions /
Author:	Solilova, Veronika.
other author:	Nerudova, Danuse.
Description:	XVI, 193 p. 31 illus., 7 illus. in color.online resource. :
Contained By:	Springer Nature eBook
Subject:	Tax accounting. -
Online resource:	https://doi.org/10.1007/978-3-319-69065-0
ISBN:	9783319690650

Transfer Pricing in SMEs = Critical Analysis and Practical Solutions /
Solilova, Veronika.

Transfer Pricing in SMEsCritical Analysis and Practical Solutions /[electronic resource] :by Veronika Solilova, Danuse Nerudova. - 1st ed. 2018. - XVI, 193 p. 31 illus., 7 illus. in color.online resource. - Contributions to Management Science,1431-1941. - Contributions to Management Science,.

1. Introduction -- 2. Transfer Pricing Rule for SMEs in Europe -- 3. Internationalization of SMEs and Its Drivers: Are Taxes so Significant?.- 4. Evaluation of the Questionnaire on Transfer Pricing Issues of SMEs in Europe: Evidence from the EU Member States -- 5. Compliance costs of Transfer Pricing in Case of SMEs: Evidence from the EU Member States -- 6. Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs -- 7. CCCTB as a Suitable Solution? -- 8. Conclusion -- Annex -- References.

This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017. It analyzes the transfer pricing rules for SMEs across the European Union (EU) and explores two alternative approaches as suitable solutions for current transfer pricing issues. The authors evaluate and discuss alternative approaches like Safe Harbour and Common Consolidated Corporate Tax Base (CCCTB). Taking into account the prominent role of SMEs in the European Union’s economy, the book also puts forward policy recommendations to achieve the long-term goals of the EU’s 2020 agenda.

ISBN: 9783319690650

Standard No.: 10.1007/978-3-319-69065-0doiSubjects--Topical Terms:

1247824
Tax accounting.

LC Class. No.: HF5681.T3

Dewey Class. No.: 658.153

Transfer Pricing in SMEs = Critical Analysis and Practical Solutions /
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