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Transfer Pricing in SMEs: Critical Analysis and Practical Solutions de Veronika Solilova

Transfer Pricing in SMEs: Critical Analysis and Practical Solutions: Contributions to Management Science

Autor Veronika Solilova, Danuse Nerudova
en Limba Engleză Paperback – 25 aug 2018
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.

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Specificații

ISBN-13: 9783319887104
ISBN-10: 3319887106
Pagini: 193
Ilustrații: XVI, 193 p. 31 illus., 7 illus. in color.
Dimensiuni: 155 x 235 mm
Ediția:Softcover reprint of the original 1st ed. 2018
Editura: Springer International Publishing
Colecția Springer
Seria Contributions to Management Science

Locul publicării:Cham, Switzerland

Cuprins

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.

Notă biografică

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.

Textul de pe ultima copertă

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.

Caracteristici

Focuses on transfer pricing issues in the context of SMEs in the EU Includes a special chapter on compliance costs of transfer pricing for SMEs Discusses the impact of alternative methods in transfer pricing to the economic policy in the EU