Beschreibung

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.



Autorentext
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.

Inhalt
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.

Produktinformationen

Titel:	Transfer Pricing in SMEs
Untertitel:	Critical Analysis and Practical Solutions
Autor:	Veronika Solilova   Danuse Nerudova
EAN:	9783319690643
ISBN:	978-3-319-69064-3
Format:	Fester Einband
Genre:	Wirtschaft
Anzahl Seiten:	193
Gewicht:	470g
Größe:	H17mm x B245mm x T162mm
Jahr:	2017
Auflage:	1st ed. 2018