Transfer Pricing in SMEs
Transfer Pricing in SMEs
Critical Analysis and Practical Solutions
| Focuses on transfer pricing issues in the context of SMEs in the EU <p>Includes a special chapter on compliance costs of transfer pricing for SMEs</p> <p>Discusses the impact of alternative methods in transfer pricing to the economic policy in the EU</p> |
Inhalt
<p></p><div><p>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.<br/></p></div>