Transfer Pricing Rules in the Context of SMEs

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Transfer Pricing Rules in the Context of SMEs

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Transfer Pricing Rules in the Context of SMEs

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

6

Strana od-do

227-232

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

17. 4. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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