Transfer Pricing in SMEs : Critical Analysis and Practical Solutions /: Critical Analysis and Practical Solutions. (2017)

• Record Type: Book
• Further Information: Note: Veronika Solilova, Danuse Nerudova.
• Authors: Solilova, Veronika; Nerudová, Danuše
• Contents: 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.
• Publisher Details: Cham : Springer
• Publication Date: 2017
• Copyright Date: 2018
• Extent: 1 online resource (193 pages)
• Subjects: Business; Business & Economics -- Accounting -- Financial; Business & Economics -- Corporate Governance; Business & Economics -- International -- Economics; Law -- Commercial -- General; Financial accounting; Corporate governance; Economic systems & structures; Commercial law; Management science; Tax accounting; Accounting; Corporate governance; European Economic Community lite; Commercial law; Business & Economics -- Taxation -- General; Taxation
• Languages: English
• ISBNs: 9783319690650
• Related ISBNs: 9783319690643
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.