Transfer Pricing in SMEs - Critical Analysis and Practical Solutions (Hardcover, 1st ed. 2018)

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.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Series:	Contributions to Management Science
Release date:	November 2017
First published:	2018
Authors:	Veronika Solilova • Danuse Nerudova
Dimensions:	235 x 155mm (L x W)
Format:	Hardcover
Pages:	193
Edition:	1st ed. 2018
ISBN-13:	978-3-319-69064-3
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Financial accounting Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Commercial law Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Money & Finance > Public finance > Taxation
LSN:	3-319-69064-7
Barcode:	9783319690643

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