001378186 000__ 05389cam\a2200613Mi\4500
001378186 001__ 1378186
001378186 003__ OCoLC
001378186 005__ 20230306153059.0
001378186 006__ m\\\\\o\\d\\\\\\\\
001378186 007__ cr\cn\nnnunnun
001378186 008__ 171111s2017\\\\xx\\\\\\o\\\\\000\0\eng\d
001378186 019__ $$a1010993578$$a1015917791$$a1030553025$$a1041887113
001378186 020__ $$a9783319690650$$q(electronic bk.)
001378186 020__ $$a3319690655$$q(electronic bk.)
001378186 020__ $$a3319690647
001378186 020__ $$a9783319690643
001378186 020__ $$z3319690647
001378186 020__ $$z9783319690643
001378186 0243_ $$a9783319690643
001378186 035__ $$aSP(OCoLC)1011166149
001378186 040__ $$aEBLCP$$beng$$epn$$cEBLCP$$dYDX$$dOCLCO$$dN$T$$dOCLCF$$dOCLCQ$$dUAB$$dMERER$$dOCLCQ$$dCOO$$dU3W$$dSNK$$dOCLCQ$$dWYU$$dLVT$$dBRX$$dUKAHL$$dOCLCQ$$dSRU
001378186 049__ $$aISEA
001378186 050_4 $$aHD62.45
001378186 050_4 $$aHF4999.2-6182
001378186 08204 $$a658.15/92$$223
001378186 08204 $$a650
001378186 1001_ $$aSolilova, Veronika.
001378186 24510 $$aTransfer pricing in SMEs :$$bcritical analysis and practical solutions /$$cVeronika Solilova, Danuse Nerudova.
001378186 260__ $$aCham :$$bSpringer International Publishing,$$c2017.
001378186 300__ $$a1 online resource (205 pages)
001378186 336__ $$atext$$btxt$$2rdacontent
001378186 337__ $$acomputer$$bc$$2rdamedia
001378186 338__ $$aonline resource$$bcr$$2rdacarrier
001378186 4901_ $$aContributions to Management Science
001378186 5050_ $$aList of Figures ; List of Tables ; List of Abbreviations ; Chapter 1: Introduction ; References ; Chapter 2: Transfer Pricing Rules for SMEs in the EU ; 2.1 The Arms Length Principle: Its History, Purpose and Role in the Twenty-First Century ; 2.2 Comparability Analysis: Key Part of the Application of Arms Length Standard ; 2.3 Transfer Pricing Methods and Their Practical Application in the Twenty-First Century ; 2.3.1 Strengths and Weaknesses of Transfer Pricing Methods
001378186 5058_ $$a2.3.2 Practical Application of Transfer Pricing Methods: Critique Aspects 2.4 Transfer Pricing Documentation: Proof of the Arms Length Standard ; 2.5 Simplified Transfer Pricing Rules for SMEs ; 2.5.1 Simplified Transfer Pricing Measurements: Documentation ; 2.5.2 Other Simplified Transfer Pricing Measurements ; 2.6 Conclusion and Recommendations ; References ; Chapter 3: Evaluating a Questionnaire on Transfer Pricing Issues of SMEs That Operate in the EU ; 3.1 General Evidence from EU Member States ; 3.2 Compliance Costs and Duration ; 3.3 Suggestions
001378186 5058_ $$a3.4 Conclusion Annex ; References ; Chapter 4: Compliance Costs of Transfer Pricing for SMEs ; 4.1 Introduction ; 4.2 Theoretical Background ; 4.2.1 Transfer Pricing Issue ; 4.2.2 Compliance Costs of Taxation ; 4.3 Determination of Compliance Costs of Transfer Pricing: The Czech, Polish and Slovak Cases ; 4.3.1 Data Description and Processing ; 4.3.2 Determination of Compliance Costs ; 4.4 Determination of Compliance Costs of Transfer Pricing for EU Member States ; 4.4.1 Data Description and Processing ; 4.4.2 Determination of Compliance Costs
001378186 5058_ $$a4.5 Conclusions References ; Chapter 5: Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs ; 5.1 Relaunching of Safe Harbours ; 5.2 Advantages and Disadvantages of Safe Harbours ; 5.3 Recommendations of the Form and Scope of Safe Harbours ; 5.4 Current Situation of Safe Harbours as Simplified Measurements in European Union ; 5.5 Proposal for Safe Harbours for SMEs ; 5.6 Conclusion ; References ; Chapter 6: CCCTB as a Suitable Solution? ; 6.1 History of the Efforts to Harmonize Corporate Taxation in the EU
001378186 5058_ $$a6.2 Current Situation of Corporate Taxation in the EU 6.2.1 Separate Entity Approach Versus Single Entity Approach ; 6.2.2 Corporate Taxation Systems Within the EU ; 6.2.3 Cross-Border Loss Offsetting ; 6.3 Proposal of the CCTB Directive ; 6.4 Proposal of the CCCTB Directive ; 6.5 Is the C(C)CTB Suitable? ; 6.5.1 Methodology ; 6.5.2 Results of the CCTB in the Context of SMEs ; 6.5.3 Results of the CCCTB in the Context of SMEs ; 6.6 Conclusion ; References ; Chapter 7: Conclusion
001378186 506__ $$aAccess limited to authorized users.
001378186 5208_ $$aThis book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017. It analyzes the transfer pricing rules for SMEs across the European Union (EU) and explores two alternative approaches as suitable solutions for current transfer pricing issues. The authors evaluate and discuss alternative approaches like Safe Harbour and Common Consolidated Corporate Tax Base (CCCTB). Taking into account the prominent role of SMEs in the European Union's economy, the book also puts forward policy recommendations to achieve the long-term goals of the EU's 2020 agenda.
001378186 588__ $$aPrint version record.
001378186 650_0 $$aTransfer pricing.
001378186 650_0 $$aSmall business$$xFinance.
001378186 655_0 $$aElectronic books
001378186 7001_ $$aNerudova, Danuse.
001378186 77608 $$iPrint version:$$aSolilova, Veronika.$$tTransfer Pricing in SMEs : Critical Analysis and Practical Solutions.$$dCham : Springer International Publishing, ©2017$$z9783319690643
001378186 830_0 $$aContributions to management science.
001378186 852__ $$bebk
001378186 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-319-69065-0$$zOnline Access$$91397441.1
001378186 909CO $$ooai:library.usi.edu:1378186$$pGLOBAL_SET
001378186 980__ $$aBIB
001378186 980__ $$aEBOOK
001378186 982__ $$aEbook
001378186 983__ $$aOnline
001378186 994__ $$a92$$bISE