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Evaluating a Questionnaire on Transfer Pricing Issues of SMEs That Operate in the EU

  • Veronika Solilova
  • Danuse Nerudova
Chapter
  • 1k Downloads
Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Abstract

This chapter evaluates a questionnaire regarding transfer pricing issues of SMEs that operate in the European Union. This questionnaire focuses on general transfer pricing concepts, such as transfer pricing methods, documentation, advance pricing agreements, a country-by-country report, the compliance costs of transfer pricing, the time needed for transfer pricing requirements and tools that decrease the compliance costs of transfer pricing. The evaluation is performed from several points of view. The evaluation is conducted first from the perspective of all EU Member States where SMEs operate, then from the perspective of parent companies and finally from the perspective of subsidiaries. Moreover, the questionnaire detects whether SMEs prefer to introduce simplified measurements for transfer pricing rules and specifies which type of measurement is preferred. In addition, the questionnaire determines whether SMEs prefer the implementation of a C(C)CTB system and whether they would welcome EU-comparable benchmarks for selected industries.

Notes

Acknowledgement

The chapter is the result of the GA ČR no. 15-24867S “Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities”.

References

  1. European Commission (2003) Recommendation 2003/361/EC of 6 May 2003. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2003:124:0036:0041:en:PDF. Accessed 17 May 2017
  2. European Commission (2016) Annual report on European SMEs 2015/2016, SME recovery continues. https://www.isme.ie/assets/Annual-Report-on-European-SMEs-2015-2016.pdf. Accessed 17 May 2017
  3. OECD (2014) Model tax convention on income and on capital 2014 (Full Version). http://www.oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-2015-full-version-9789264239081-en.htm. Accessed 17 May 2017. doi https://doi.org/10.1787/9789264239081-en
  4. OECD (2017) Transfer pricing guidelines for multinational enterprises and tax administrations. http://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm. Accessed 11 Jul 2017

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  • Veronika Solilova
    • 1
  • Danuse Nerudova
    • 1
  1. 1.Mendel UniversityBrnoCzech Republic

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