Transfer Pricing in SMEs Critical Analysis and Practical Solutions /

• Κύριοι συγγραφείς: Solilova, Veronika (Συγγραφέας, http://id.loc.gov/vocabulary/relators/aut), Nerudova, Danuse (http://id.loc.gov/vocabulary/relators/aut)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Springer, 2018.
• Έκδοση: 1st ed. 2018.
• Σειρά: Contributions to Management Science,
• Θέματα: Tax accounting.; Tax laws.; Accounting.; Corporate governance.; European Economic Community literature.; Commercial law.; Business Taxation/Tax Law.; Financial Accounting.; Corporate Governance.; European Integration.; Commercial Law.

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...

Πίνακας περιεχομένων:

• 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.