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Compliance Costs of Transfer Pricing for SMEs

  • Veronika Solilova
  • Danuse Nerudova
Chapter
  • 1.1k Downloads
Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Abstract

This segment of the book contains an analysis of compliance costs of taxation with respect to SMEs and transfer pricing issues as well as critiques of current approaches. The last part of the chapter includes a case study on the determination of compliance costs of transfer pricing with respect to SMEs in the Czech Republic, the Slovak Republic and Poland, which represent countries from the Visegrad Group, and the European Union, as based on the results of our questionnaire. To determine the compliance costs of transfer pricing, cost and time approaches were used.

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”.

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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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