Transfer Pricing in SMEs

Focuses on transfer pricing issues in the context of SMEs in the EU Includes a special chapter on compliance costs of transfer pricing for SMEs

Discusses the impact of alternative methods in transfer pricing to the economic policy in the EU

Focuses on transfer pricing issues in the context of SMEs in the EU Includes a special chapter on compliance costs of transfer pricing for SMEs Discusses the impact of alternative methods in transfer pricing to the economic policy in the EU

Autorentext
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.

Inhalt

1. Introduction.- 2. Transfer Pricing Rule for SMEs in Europe.- 3. Internationalization of SMEs and Its Drivers: Are Taxes so Significant?.- 4. Evaluation of the Questionnaire on Transfer Pricing Issues of SMEs in Europe: Evidence from the EU Member States.- 5. Compliance costs of Transfer Pricing in Case of SMEs: Evidence from the EU Member States.- 6. Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs.- 7. CCCTB as a Suitable Solution?.- 8. Conclusion.- Annex.- References.