Transfer Pricing in SMEs / Contributions to Management Science (PDF)
Critical Analysis and Practical Solutions
(Sprache: Englisch)
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...
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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.
Autoren-Porträt von Veronika Solilova, Danuse Nerudova
Veronika Solilova is a researcher at the Mendel University in Brno since 2007. In her research, she focuses on international taxation, transfer pricing issues, C(C)CTB, financial transaction taxes, environmental taxation and sustainability of tax system. The results of her research have been widely published.Danuse Nerudova is professor at the Mendel University in Brno. She is the Head of the Department of Accounting and Taxation at the Mendel University. In her research, she focuses on international taxation. In particular, she focuses on the analysis of C(C)CTB introduction in the European Union and the concept of fair and sustainable taxation.
Bibliographische Angaben
- Autoren: Veronika Solilova , Danuse Nerudova
- 2017, 1st ed. 2018, 193 Seiten, Englisch
- Verlag: Springer-Verlag GmbH
- ISBN-10: 3319690655
- ISBN-13: 9783319690650
- Erscheinungsdatum: 31.10.2017
Abhängig von Bildschirmgröße und eingestellter Schriftgröße kann die Seitenzahl auf Ihrem Lesegerät variieren.
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- Dateiformat: PDF
- Größe: 3.71 MB
- Ohne Kopierschutz
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Sprache:
Englisch
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