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Safe Harbour as an Alternative Approach to Transfer Pricing of SMEs

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

Abstract

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.

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

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  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. http://www.oecd.org/ctp/transfer-pricing/Safe_Harbors_Comments.pdf. Accessed 20 Feb 2016
  10. OECD (2013) Revised section E on safe harbours in chapter IV of the transfer pricing guidelines. http://www.oecd.org/ctp/transfer-pricing/Revised-Section-E-Safe-Harbours-TP-Guidelines.pdf. Accessed 20 May 2017
  11. 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 July 2017
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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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