Transfer Pricing in SMEs Critical Analysis and Practical Solutions /

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...

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Hlavní autor: Solilova, Veronika (Autor)
Médium: Elektronický zdroj E-kniha
Jazyk:angličtina
Vydáno: Cham : Springer International Publishing, 2018.
Vydání:1st ed. 2018.
Edice:Contributions to Management Science,
Témata:
Tax accounting.
Tax laws.
Accounting.
Corporate governance.
European Economic Community literature.
Commercial law.
ISBN:9783319690650
ISSN:1431-1941
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Obsah:
  • 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.

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