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Transfer Pricing in SMEs

Name: Transfer Pricing in SMEs
Brand: Springer International Publishing AG
SKU: 21376351
Price: 87.56 EUR
Availability: InStock
Author: Veronika Solilova
ISBN: 9783319887104

Critical Analysis and Practical Solutions

Veronika Solilova

Danuse Nerudova

Jezik

Engleski

Knjiga Meki uvez

Libristo kod: 21376351

Nakladnici Springer International Publishing AG, kolovoz 2018

This book provides a detailed assessment of current approaches to transfer pricing in the context of... Cijeli opis

Libristo kod: 21376351

212 b

87.56 €

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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.