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Transfer Pricing in SMEs

Name: Transfer Pricing in SMEs
Brand: Springer
SKU: 41043634
Price: 84.89 EUR
Availability: InStock
Author: Veronika Solilova
ISBN: 9783319690650

Critical Analysis and Practical Solutions

Veronika Solilova

Danuse Nerudova

Language

English

E-book Adobe ePub DRM

Libristo code: 41043634

Publishers Springer, October 2017

This book provides a detailed assessment of current approaches to transfer pricing in the context of... Full description

Libristo code: 41043634

208 b

84.89 € VAT included

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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.