東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

Transfer pricing in SMEs = critical ...

Solilova, Veronika.

FindBook

Google Book

Amazon

博客來

Transfer pricing in SMEs = critical analysis and practical solutions /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Transfer pricing in SMEs/ by Veronika Solilova, Danuse Nerudova.
其他題名:	critical analysis and practical solutions /
作者:	Solilova, Veronika.
其他作者:	Nerudova, Danuse.
出版者:	Cham :Springer International Publishing : : 2018.,
面頁冊數:	xvi, 193 p. :ill., digital ;24 cm.
內容註:	1. Introduction -- 2. Transfer Pricing Rule for SMEs in Europe -- 3. Internationalization of SMEs and Its Drivers: Are Taxes so Significant? 4. Evaluation of the Questionnaire on Transfer Pricing Issues of SMEs in Europe: Evidence from the EU Member States -- 5. Compliance costs of Transfer Pricing in Case of SMEs: Evidence from the EU Member States -- 6. Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs -- 7. CCCTB as a Suitable Solution? -- 8. Conclusion -- Annex -- References.
Contained By:	Springer eBooks
標題:	Small business - Finance. -
電子資源:	http://dx.doi.org/10.1007/978-3-319-69065-0
ISBN:	9783319690650

Transfer pricing in SMEs = critical analysis and practical solutions /
Solilova, Veronika.

Transfer pricing in SMEscritical analysis and practical solutions /[electronic resource] :by Veronika Solilova, Danuse Nerudova. - Cham :Springer International Publishing :2018. - xvi, 193 p. :ill., digital ;24 cm. - Contributions to management science,1431-1941. - Contributions to management science..

1. Introduction -- 2. Transfer Pricing Rule for SMEs in Europe -- 3. Internationalization of SMEs and Its Drivers: Are Taxes so Significant? 4. Evaluation of the Questionnaire on Transfer Pricing Issues of SMEs in Europe: Evidence from the EU Member States -- 5. Compliance costs of Transfer Pricing in Case of SMEs: Evidence from the EU Member States -- 6. Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs -- 7. CCCTB as a Suitable Solution? -- 8. Conclusion -- Annex -- References.

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.

ISBN: 9783319690650

Standard No.: 10.1007/978-3-319-69065-0doiSubjects--Topical Terms:

648033
Small business
--Finance.

LC Class. No.: HD62.45

Dewey Class. No.: 658.1592

Transfer pricing in SMEs = critical analysis and practical solutions /
LDR:02248nmm a2200325 a 4500 001 2132049
003 DE-He213
005 20180716112206.0
006 m d
007 cr nn 008maaau
008 181005s2018 gw s 0 eng d
020 $a 9783319690650 $q (electronic bk.)
020 $a 9783319690643 $q (paper)
024 7 $a 10.1007/978-3-319-69065-0 $2 doi
035 $a 978-3-319-69065-0
040 $a GP $c GP
041 0 $a eng
050 4 $a HD62.45
072 7 $a KFFD1 $2 bicssc
072 7 $a BUS064000 $2 bisacsh
082 0 4 $a 658.1592 $2 23
090 $a HD62.45 $b .S686 2018
100 1 $a Solilova, Veronika. $3 3298213
245 1 0 $a Transfer pricing in SMEs $h [electronic resource] : $b critical analysis and practical solutions / $c by Veronika Solilova, Danuse Nerudova.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2018.
300 $a xvi, 193 p. : $b ill., digital ; $c 24 cm.
490 1 $a Contributions to management science, $x 1431-1941
505 0 $a 1. Introduction -- 2. Transfer Pricing Rule for SMEs in Europe -- 3. Internationalization of SMEs and Its Drivers: Are Taxes so Significant? 4. Evaluation of the Questionnaire on Transfer Pricing Issues of SMEs in Europe: Evidence from the EU Member States -- 5. Compliance costs of Transfer Pricing in Case of SMEs: Evidence from the EU Member States -- 6. Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs -- 7. CCCTB as a Suitable Solution? -- 8. Conclusion -- Annex -- References.
520 $a 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.
650 0 $a Small business $x Finance. $3 648033
650 1 4 $a Business and Management. $2 eflch $3 1485455
650 0 $a Transfer pricing. $3 804505
650 2 4 $a Business Taxation/Tax Law. $3 1530263
650 2 4 $a Financial Accounting. $3 2194997
650 2 4 $a Corporate Governance. $2 swd $3 1246506
650 2 4 $a European Integration. $3 895527
650 2 4 $a Commercial Law. $3 891051
700 1 $a Nerudova, Danuse. $3 2178874
710 2 $a SpringerLink (Online service) $3 836513
773 0 $t Springer eBooks
830 0 $a Contributions to management science. $3 1565352
856 4 0 $u http://dx.doi.org/10.1007/978-3-319-69065-0
950 $a Business and Management (Springer-41169)