Transfer Pricing in SMEs Critical Analysis and Practical Solutions /

• Main Authors: Solilova, Veronika (Author, http://id.loc.gov/vocabulary/relators/aut), Nerudova, Danuse (http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2018.
• Edition: 1st ed. 2018.
• Series: Contributions to Management Science,
• Subjects: 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...

Table of Contents:

• 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.