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010   $a3-319-69065-5
024 7 $a10.1007/978-3-319-69065-0
035   $a(CKB)4100000001039534
035   $a(DE-He213)978-3-319-69065-0
035   $a(MiAaPQ)EBC5122232
035   $a(PPN)22223363X
035   $a(EXLCZ)994100000001039534
100   $a20171102d2018      u|         0
101 0 $aeng
135   $aurnn|008mamaa
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aTransfer Pricing in SMEs $eCritical Analysis and Practical Solutions /$fby Veronika Solilova, Danuse Nerudova
205   $a1st ed. 2018.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2018.
215   $a1 online resource (XVI, 193 p. 31 illus., 7 illus. in color.) 
225 1 $aContributions to Management Science,$x1431-1941
311   $a3-319-69064-7 
320   $aIncludes bibliographical references at the end of each chapters.
327   $a1. 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.
330   $aThis book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017. It analyzes the transfer pricing rules for SMEs across the European Union (EU) and explores two alternative approaches as suitable solutions for current transfer pricing issues. The authors evaluate and discuss alternative approaches like Safe Harbour and Common Consolidated Corporate Tax Base (CCCTB). Taking into account the prominent role of SMEs in the European Union?s economy, the book also puts forward policy recommendations to achieve the long-term goals of the EU?s 2020 agenda.
410  0$aContributions to Management Science,$x1431-1941
606   $aTax accounting
606   $aTax laws
606   $aAccounting
606   $aCorporate governance
606   $aEuropean Economic Community literature
606   $aCommercial law
606   $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010
606   $aFinancial Accounting$3https://scigraph.springernature.com/ontologies/product-market-codes/612010
606   $aCorporate Governance$3https://scigraph.springernature.com/ontologies/product-market-codes/511020
606   $aEuropean Integration$3https://scigraph.springernature.com/ontologies/product-market-codes/W33010
606   $aCommercial Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R12026
615  0$aTax accounting.
615  0$aTax laws.
615  0$aAccounting.
615  0$aCorporate governance.
615  0$aEuropean Economic Community literature.
615  0$aCommercial law.
615 14$aBusiness Taxation/Tax Law.
615 24$aFinancial Accounting.
615 24$aCorporate Governance.
615 24$aEuropean Integration.
615 24$aCommercial Law.
676   $a658.153
676   $a336.2
700   $aSolilova$b Veronika$4aut$4http://id.loc.gov/vocabulary/relators/aut$01065121
702   $aNerudova$b Danuse$4aut$4http://id.loc.gov/vocabulary/relators/aut
906   $aBOOK
912   $a9910298176603321
996   $aTransfer Pricing in SMEs$92543251
997   $aUNINA