Transfer Pricing in SMEs Critical Analysis and Practical Solutions 1st Edition by Veronika Solilova, Danuse Nerudova ISBN 3319690655 9783319690650

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ISBN 10: 3319690655 
ISBN 13: 9783319690650
Author: Veronika Solilova, Danuse Nerudova

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.

Transfer Pricing in SMEs Critical Analysis and Practical Solutions 1st Table of contents:

Chapter 1: Introduction
References
Chapter 2: Transfer Pricing Rules for SMEs in the EU
2.1 The Arm´s Length Principle: Its History, Purpose and Role in the Twenty-First Century
2.2 Comparability Analysis: Key Part of the Application of Arm´s 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 Arm´s 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

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Veronika Solilova,Danuse Nerudova,SMEs Critical,Analysis,Practical Solutions