Transfer Pricing Rules in the Context of SMEs
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43907112" target="_blank" >RIV/62156489:43110/15:43907112 - isvavai.cz</a>
Result on the web
<a href="http://kvf.vse.cz/wp-content/uploads/2015/06/tpavf-2015.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2015/06/tpavf-2015.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Transfer Pricing Rules in the Context of SMEs
Original language description
Currently, Small and medium sized enterprises represent about 99% of companies in EU, create 58% gross value added and employed around 89 million people. Therefore SMEs are considered to be crucial for the European economic recovery. However, their internationalization is very low, only 5% of them have foreign subsidiaries or joint ventures. Most of SMEs are active only in their home country to avoid great deal of obstacles in the internal market such as different tax and law systems, compliance cost oftaxation, transfer pricing, cross-border loss compensation and others. In this paper we focus on international taxation issues, specifically on transfer pricing as we consider that the approach ""one size fit all"" is not suitable for SMEs. The aim of paper is to evaluate approaches of each EU Member States in the area of transfer pricing rules in the context of specificity of SMEsand to propose recommendations. Based on the results we can conclude that 18 of EU Member States provide si
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 20th International Conference Theoretical and Practical Aspects of Public Finance 2015
ISBN
978-80-245-2094-0
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
227-232
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 17, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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