Transfer Pricing in SMEs

Critical Analysis and Practical Solutions

AvVeronika Solilova,Danuse Nerudova

Häftad, Engelska, 2018

Del i serien Contributions to Management Science

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2018-08-25
Mått:155 x 235 x 12 mm
Vikt:330 g
Format:Häftad
Språk:Engelska
Serie:Contributions to Management Science
Antal sidor:193
Förlag:Springer International Publishing AG
ISBN:9783319887104

Utforska kategorier

Finansiering inom Ekonomi och Ledarskap
Affärsförhandlingar inom Ekonomi och Ledarskap
Bolagsskatt inom Juridik

Mer om författaren

Veronika Solilova is a researcher at the Mendel University in Brno since 2007. In her research, she focuses on international taxation, transfer pricing issues, C(C)CTB, financial transaction taxes, environmental taxation and sustainability of tax system. The results of her research have been widely published.Danuse Nerudova is professor at the Mendel University in Brno. She is the Head of the Department of Accounting and Taxation at the Mendel University. In her research, she focuses on international taxation. In particular, she focuses on the analysis of C(C)CTB introduction in the European Union and the concept of fair and sustainable taxation.

Innehållsförteckning

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.