Authors:
- Focuses on transfer pricing issues in the context of SMEs in the EU
- Includes a special chapter on compliance costs of transfer pricing for SMEs
- Discusses the impact of alternative methods in transfer pricing to the economic policy in the EU
Part of the book series: Contributions to Management Science (MANAGEMENT SC.)
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Table of contents (7 chapters)
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Front Matter
About this book
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.
Authors and Affiliations
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Mendel University , Brno, Czech Republic
Veronika Solilova
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Mendel University, Brno, Czech Republic
Danuse Nerudova
About the authors
Danuse Nerudova is professor at the Mendel University in Brno. She is the Head of the Department of Accounting and Taxation at the Mendel University. In her research, she focuses on international taxation. In particular, she focuses on the analysis of C(C)CTB introduction in the European Union and the concept of fair and sustainable taxation.
Bibliographic Information
Book Title: Transfer Pricing in SMEs
Book Subtitle: Critical Analysis and Practical Solutions
Authors: Veronika Solilova, Danuse Nerudova
Series Title: Contributions to Management Science
DOI: https://doi.org/10.1007/978-3-319-69065-0
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: Springer International Publishing AG 2018
Hardcover ISBN: 978-3-319-69064-3Published: 10 November 2017
Softcover ISBN: 978-3-319-88710-4Published: 25 August 2018
eBook ISBN: 978-3-319-69065-0Published: 31 October 2017
Series ISSN: 1431-1941
Series E-ISSN: 2197-716X
Edition Number: 1
Number of Pages: XVI, 193
Number of Illustrations: 24 b/w illustrations, 7 illustrations in colour
Topics: Business Taxation/Tax Law, Financial Accounting, Corporate Governance, European Integration, Commercial Law