Record Nr.

UNINA9910298176603321

Autore

Solilova Veronika

Titolo

Transfer Pricing in SMEs : Critical Analysis and Practical Solutions / / by Veronika Solilova, Danuse Nerudova

Pubbl/distr/stampa


Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018

ISBN

3-319-69065-5

Edizione

[1st ed. 2018.]

Descrizione fisica

1 online resource (XVI, 193 p. 31 illus., 7 illus. in color.)

Collana

Contributions to Management Science, , 1431-1941

Disciplina

658.153

336.2

Soggetti

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

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references at the end of each chapters.

Nota di contenuto

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.

Sommario/riassunto

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.