Description
Transfer Pricing in SMEs, 1st ed. 2018
Critical Analysis and Practical Solutions
Contributions to Management Science Series
Authors: Solilova Veronika, Nerudova Danuse
Language: EnglishSubjects for Transfer Pricing in SMEs:
Keywords
Compliance; Costs; CCCTB; Safe Harbour; Taxes; Business Accounting
Approximative price 89.66 €
In Print (Delivery period: 15 days).
Add to cart the print on demand of Solilova Veronika, Nerudova DanusePublication date: 08-2018
Support: Print on demand
126.59 €
In Print (Delivery period: 15 days).
Add to cart the print on demand of Solilova Veronika, Nerudova DanusePublication date: 11-2017
Support: Print on demand
Description
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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.
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