TY  - GEN
N2  - 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.
AB  - 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.
T1  - Transfer pricing in SMEs :critical analysis and practical solutions /
DA  - 2017.
CY  - Cham :
AU  - Solilova, Veronika.
AU  - Nerudova, Danuse.
CN  - HD62.45
CN  - HF4999.2-6182
PB  - Springer International Publishing,
PP  - Cham :
PY  - 2017.
ID  - 1378186
KW  - Transfer pricing.
KW  - Small business
SN  - 9783319690650
SN  - 3319690655
SN  - 3319690647
SN  - 9783319690643
TI  - Transfer pricing in SMEs :critical analysis and practical solutions /
LK  - https://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-319-69065-0
UR  - https://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-319-69065-0
ER  -