Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs

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


This segment of the book contains the history of development of safe harbours from the perspective of transfer pricing issues, advantages and disadvantages of safe harbours, recommendations for the form and scope of safe harbours and the current situation of safe harbours in the European Union. The last part of the chapter includes our proposal on safe harbours as an alternative approach to the transfer pricing of SMEs in the European Union.



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”.


  1. Amadeus Database, Bureau Van DijkGoogle Scholar
  2. European Commission (2003) Recommendation 2003/361/EC of 6 May 2003. Accessed 10 Feb 2017
  3. European Commission (2014) Annual Report on European SMEs 2013/2014. Accessed 20 Mar 2017
  4. EU JTPF, European Commission (2011a) Transfer pricing and small and medium-sized enterprises. DOC:JTPF/001/FINAL/2011/EN. Accessed 20 May 2017
  5. EU JTPF, European Commission (2011b) Guidelines on low value adding intra-group services. COM(2011) 16 final. Accessed 20 May 2017
  6. IBFD (2017) Transfer pricing. Tax research platform. Selected countries: Austria, Belgium, Bulgaria, Czech Republic, Denmark, Finland, France, Germany, Greece, Netherlands, Hungary, Ireland, Italy, Latvia, Luxembourg, Poland, Portugal, Romania, Slovenia, Slovak Republic, Spain, Sweden, United KingdomGoogle Scholar
  7. OECD (2011) Multi-country analysis of existing transfer pricing simplification measures. Accessed 20 Feb 2016
  8. OECD (2012a) Multi-country analysis of existing transfer pricing simplification measures. Accessed 20 Feb 2016
  9. OECD (2012b) The comments received with respect to the discussion draft on the revision of the safe harbours section of the transfer pricing guidelines. Accessed 20 Feb 2016
  10. OECD (2013) Revised section E on safe harbours in chapter IV of the transfer pricing guidelines. Accessed 20 May 2017
  11. OECD (2017) Transfer pricing guidelines for multinational enterprises and tax administrations. Accessed 11 July 2017
  12. PwC (2015) International transfer pricing 2015/16. Accessed 10 May 2017

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

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

Personalised recommendations