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Transfer Pricing in SMEs

Critical Analysis and Practical Solutions

  • Veronika Solilova
  • Danuse Nerudova

Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Table of contents

  1. Front Matter
    Pages i-xvi
  2. Veronika Solilova, Danuse Nerudova
    Pages 1-8
  3. Veronika Solilova, Danuse Nerudova
    Pages 9-58
  4. Veronika Solilova, Danuse Nerudova
    Pages 83-104
  5. Veronika Solilova, Danuse Nerudova
    Pages 105-127
  6. Veronika Solilova, Danuse Nerudova
    Pages 129-185
  7. Veronika Solilova, Danuse Nerudova
    Pages 187-193

About this book

Introduction

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.

Keywords

Compliance Costs CCCTB Safe Harbour Taxes Business Accounting

Authors and affiliations

  • Veronika Solilova
    • 1
  • Danuse Nerudova
    • 2
  1. 1.Mendel University BrnoCzech Republic
  2. 2.Mendel UniversityBrnoCzech Republic

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-69065-0
  • Copyright Information Springer International Publishing AG 2018
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management
  • Print ISBN 978-3-319-69064-3
  • Online ISBN 978-3-319-69065-0
  • Series Print ISSN 1431-1941
  • Series Online ISSN 2197-716X
  • Buy this book on publisher's site