Книга Transfer Pricing in SMEs Veronika Solilova

Transfer Pricing in SMEs

Critical Analysis and Practical Solutions

Език: Английски език
Корици: С твърди корици
Наличност: Външен склад
Изпращаме след 10-13 дни
126.32 247.07 лв
This book provides a detailed assessment of current approaches to transfer pricing in the context of...

Информация за книгата

Език
Английски език
Корици
Книга - С твърди корици
Издадена
2017
страници
193
EAN
9783319690643
ISBN
3319690647
Enbook ID
18164597
Теглоt
4439
Размери
155 x 235 x 17

Пълно описание

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.

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