03870nam 22006855 450 991029817660332120200704173755.03-319-69065-510.1007/978-3-319-69065-0(CKB)4100000001039534(DE-He213)978-3-319-69065-0(MiAaPQ)EBC5122232(PPN)22223363X(EXLCZ)99410000000103953420171102d2018 u| 0engurnn|008mamaatxtrdacontentcrdamediacrrdacarrierTransfer Pricing in SMEs Critical Analysis and Practical Solutions /by Veronika Solilova, Danuse Nerudova1st ed. 2018.Cham :Springer International Publishing :Imprint: Springer,2018.1 online resource (XVI, 193 p. 31 illus., 7 illus. in color.) Contributions to Management Science,1431-19413-319-69064-7 Includes bibliographical references at the end of each chapters.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.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.Contributions to Management Science,1431-1941Tax accountingTax lawsAccountingCorporate governanceEuropean Economic Community literatureCommercial lawBusiness Taxation/Tax Lawhttps://scigraph.springernature.com/ontologies/product-market-codes/511010Financial Accountinghttps://scigraph.springernature.com/ontologies/product-market-codes/612010Corporate Governancehttps://scigraph.springernature.com/ontologies/product-market-codes/511020European Integrationhttps://scigraph.springernature.com/ontologies/product-market-codes/W33010Commercial Lawhttps://scigraph.springernature.com/ontologies/product-market-codes/R12026Tax accounting.Tax laws.Accounting.Corporate governance.European Economic Community literature.Commercial law.Business Taxation/Tax Law.Financial Accounting.Corporate Governance.European Integration.Commercial Law.658.153336.2Solilova Veronikaauthttp://id.loc.gov/vocabulary/relators/aut1065121Nerudova Danuseauthttp://id.loc.gov/vocabulary/relators/autBOOK9910298176603321Transfer Pricing in SMEs2543251UNINA