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The final chapter of this book presents general observations about transfer pricing issues, critical concerns about transfer pricing and compliance issues and suggestions for tools to decrease compliance costs in the context of SMEs. The results of our research presented in this book highlight the fact that reducing compliance costs and simplifying measurement in transfer pricing rules, or a different approach such as CCCTB, can significantly affect the economic performance of SMEs. The internationalization of SMEs can help to achieve the long-term goals of the EU2020 agenda, such as smart and inclusive growth in the EU.
The chapter is the result of GA ČR no. 15-24867S, “Small and medium-sized enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities”.
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