List 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

2.3.2 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

3.4 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

4.5 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

6.2 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