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Contributions to Management Science

Transfer Pricing in SMEs

Critical Analysis and Practical Solutions

Authors: Solilova, Veronika, Nerudova, Danuse

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  • 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
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eBook $84.99
price for USA in USD
  • ISBN 978-3-319-69065-0
  • Digitally watermarked, DRM-free
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  • Immediate eBook download after purchase
Hardcover $149.99
price for USA in USD
Softcover $109.99
price for USA in USD
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.

About the authors

Veronika Solilova is a researcher at the Mendel University in Brno since 2007. In her research, she focuses on international taxation, transfer pricing issues, C(C)CTB, financial transaction taxes, environmental taxation and sustainability of tax system. The results of her research have been widely published.
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.

Table of contents (7 chapters)

Table of contents (7 chapters)

Buy this book

eBook $84.99
price for USA in USD
  • ISBN 978-3-319-69065-0
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $149.99
price for USA in USD
Softcover $109.99
price for USA in USD
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Bibliographic Information

Bibliographic Information
Book Title
Transfer Pricing in SMEs
Book Subtitle
Critical Analysis and Practical Solutions
Authors
Series Title
Contributions to Management Science
Copyright
2018
Publisher
Springer International Publishing
Copyright Holder
Springer International Publishing AG
eBook ISBN
978-3-319-69065-0
DOI
10.1007/978-3-319-69065-0
Hardcover ISBN
978-3-319-69064-3
Softcover ISBN
978-3-319-88710-4
Series ISSN
1431-1941
Edition Number
1
Number of Pages
XVI, 193
Number of Illustrations
24 b/w illustrations, 7 illustrations in colour
Topics