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Transfer Pricing in SMEs - Critical Analysis and Practical Solutions (Hardcover, 1st ed. 2018)
Loot Price: R3,919
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Transfer Pricing in SMEs - Critical Analysis and Practical Solutions (Hardcover, 1st ed. 2018)
Series: Contributions to Management Science
Expected to ship within 12 - 17 working days
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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.
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