Transfer pricing in SMEs : critical analysis and practical solutions

Resource Information

The work Transfer pricing in SMEs : critical analysis and practical solutions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Transfer pricing in SMEs : critical analysis and practical solutions

Creator

• Nerudová, D
• Solilová, V

Subject

• safe harbour
• CCCTB
• compliance costs
• transfer pricing
• SME

Language

eng

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

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Contributions to management science