Advertisement

Conclusion

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

Abstract

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.

Notes

Acknowledgements

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”.

References

  1. Avi-Yonah RS, Clausing KA (2007) Reforming corporate taxation in a global economy: a proposal to adopt formulary apportionment. The Hamilton project. http://www.hamiltonproject.org/assets/legacy/files/downloads_and_links/Reforming_Corporate_Taxation_in_a_Global_Economy-_A_Proposal_to_Adopt_Formulary_Apportionment.pdf. Accessed 20 July 2017
  2. Bartelsman E, Beetsma R (2000) Why pay more? Corporate tax avoidance through transfer pricing in OECD countries, Tinbergen Institute discussion paper no. 00-54/2. http://www.rrojasdatabank.info/wir2006/pricetransfer.pdf. Accessed 02 May 2017
  3. Durst MC (2010) It’s not just academic: the OECD should reevaluate transfer pricing laws. Tax Analysts. 18 January. https://www.taxjustice.net/cms/upload/pdf/Durst_1001_OECD_-_not_just_academic.pdf. Accessed 20 July 2017
  4. Durst MC (2011) The two worlds of transfer pricing policymaking. Tax Notes. 24 January. https://www.taxjustice.net/cms/upload/pdf/Durst_1101_Tax_Notes_TP.pdf. Accessed 20 July 2017
  5. European Commission (2007a) Models to reduce the disproportionate regulatory burden on SMEs. Report of the Expert Group. http://ec.europa.eu/DocsRoom/documents/10037/attachments/1/translations. Accessed 20 Mar 2017
  6. European Commission (2007b) Simplified tax compliance procedures for SMEs. DG Enterprise Publications. http://ec.europa.eu/growth/tools-databases/newsroom/cf/itemdetail.cfm?item_id=8379. Accessed 10 Feb 2017
  7. European Commission (2007c) Observatory of European SMEs, analytical report. http://ec.europa.eu/commfrontoffice/publicopinion/flash/fl196_en.pdf. Accessed 15 Feb 2017
  8. European Commission (2010) Internationalization of European SMEs. https://wbc-rti.info/object/document/7933. Accessed 10 January 2017
  9. European Commission (2013) Results of the public consultation on the TOP 10 most burdensome legislative acts for SMEs. http://ec.europa.eu/DocsRoom/documents/10036/attachments/1/translations. Accessed 20 Mar 2017
  10. 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 20 Mar 2017
  11. Hines JR Jr, Rice EM (1994) Fiscal paradise: foreign tax havens and American business. Q J Econ 109(1):149–182CrossRefGoogle Scholar
  12. Huizinga H, Laeven L (2006) International profit shifting within multinationals: a multi-country perspective. European Economy. Economic Papers 260. http://ec.europa.eu/economy_finance/publications/publication590_en.pdf. Accessed 15 May 2017
  13. Keuschnigg C, Devereux M (2013) The arm’s length principle and distortions to multinational firm organization. J Int Econ 89(2):432–440CrossRefGoogle Scholar
  14. Taylor G, Richardson G, Lanis R (2015) Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness: an empirical analysis. J Int Account Res 14(1):25–57CrossRefGoogle Scholar
  15. Wells B, Lowell C (2014) Tax base erosion: reformation of Section 482’s arm’s length standard. Florida Tax Rev 15(10):737–797Google Scholar

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

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

Personalised recommendations