Transfer Pricing in SMEs

Transfer Pricing in SMEs

Critical Analysis and Practical Solutions

Nerudova, Danuse; Solilova, Veronika

Springer International Publishing AG

08/2018

193

Mole

Inglês

9783319887104

15 a 20 dias

454

Descrição não disponível.
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.
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Compliance;Costs;CCCTB;Safe Harbour;Taxes;Business Accounting