Research Catalog

Title

Transfer pricing in SMEs : critical analysis and practical solutions / Veronika Solilova, Danuse Nerudova.

Author

Solilova, Veronika,

Publication

• Cham : Springer International Publishing, [2018]
• ©2018

Items in the Library & Off-site

Details

Additional Authors

Nerudová, Danuše,

Description

xvi, 193 pages : illustrations (some color), maps; 24 cm.

Summary

This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and medium-sized enterprises (SMEs), including the newest update of the OECD Transfer Pricing Guidelines from 10 July 2017. It analyses 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 book evaluates and discusses alternative approaches, such as Safe Harbour and Common Consolidated Corporate Tax Base (CCCTB). It also puts forward policy recommendations to achieve the long-term goals of the EU's 2020 agenda.

Series Statement

Contributions to Management Science

Uniform Title

Contributions to management science.

Alternative Title

Transfer pricing in small and medium sized enterprises

Subjects

• Small business > Finance
• Transfer pricing

Contents

• ""Contents""; ""List of Figures""; ""List of Tables""; ""List of Abbreviations""; ""Chapter 1: Introduction""; ""References""; ""Chapter 2: Transfer Pricing Rules for SMEs in the EU""; ""2.1 The ArmÂś Length Principle: Its History, Purpose and Role in the Twenty-First Century""; ""2.2 Comparability Analysis: Key Part of the Application of ArmÂś Length Standard""; ""2.3 Transfer Pricing Methods and Their Practical Application in the Twenty-First Century""; ""2.3.1 Strengths and Weaknesses of Transfer Pricing Methods""
• ""2.3.2 Practical Application of Transfer Pricing Methods: Critique Aspects""""2.4 Transfer Pricing Documentation: Proof of the ArmÂś Length Standard""; ""2.5 Simplified Transfer Pricing Rules for SMEs""; ""2.5.1 Simplified Transfer Pricing Measurements: Documentation""; ""2.5.2 Other Simplified Transfer Pricing Measurements""; ""2.6 Conclusion and Recommendations""; ""References""; ""Chapter 3: Evaluating a Questionnaire on Transfer Pricing Issues of SMEs That Operate in the EU""; ""3.1 General Evidence from EU Member States""; ""3.2 Compliance Costs and Duration""; ""3.3 Suggestions""
• ""3.4 Conclusion""""Annex""; ""References""; ""Chapter 4: Compliance Costs of Transfer Pricing for SMEs""; ""4.1 Introduction""; ""4.2 Theoretical Background""; ""4.2.1 Transfer Pricing Issue""; ""4.2.2 Compliance Costs of Taxation""; ""4.3 Determination of Compliance Costs of Transfer Pricing: The Czech, Polish and Slovak Cases""; ""4.3.1 Data Description and Processing""; ""4.3.2 Determination of Compliance Costs""; ""4.4 Determination of Compliance Costs of Transfer Pricing for EU Member States""; ""4.4.1 Data Description and Processing""; ""4.4.2 Determination of Compliance Costs""
• ""4.5 Conclusions""""References""; ""Chapter 5: Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs""; ""5.1 Relaunching of Safe Harbours""; ""5.2 Advantages and Disadvantages of Safe Harbours""; ""5.3 Recommendations of the Form and Scope of Safe Harbours""; ""5.4 Current Situation of Safe Harbours as Simplified Measurements in European Union""; ""5.5 Proposal for Safe Harbours for SMEs""; ""5.6 Conclusion""; ""References""; ""Chapter 6: CCCTB as a Suitable Solution?""; ""6.1 History of the Efforts to Harmonize Corporate Taxation in the EU""
• ""6.2 Current Situation of Corporate Taxation in the EU""""6.2.1 Separate Entity Approach Versus Single Entity Approach""; ""6.2.2 Corporate Taxation Systems Within the EU""; ""6.2.3 Cross-Border Loss Offsetting""; ""6.3 Proposal of the CCTB Directive""; ""6.4 Proposal of the CCCTB Directive""; ""6.5 Is the C(C)CTB Suitable?""; ""6.5.1 Methodology""; ""6.5.2 Results of the CCTB in the Context of SMEs""; ""6.5.3 Results of the CCCTB in the Context of SMEs""; ""6.6 Conclusion""; ""References""; ""Chapter 7: Conclusion""

ISBN

• 9783319690643
• 3319690647

LCCN

• 2017955953
• 10.1007/978-3-319-69065-0

Owning Institutions

Princeton University Library