Compliance Costs of Transfer Pricing for SMEs

Author:

Solilova Veronika,Nerudova Danuse

Publisher

Springer International Publishing

Reference47 articles.

1. Amadeus Database (2015) Bureau Van Dijk

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. Buus T (2009) Vhodný kalkulační vzorec s ohledem na rozhodování o ceně (transferové ceně) a maximalizaci hodnoty podniku. Český finanční a účetní časopis 4(2):33–45

4. Carroll MB (1933) Taxation of foreign and national enterprises: vol. IV, Methods of allocating taxable income. http://archive.org/stream/taxationofforeig031922mbp/taxationofforeig031922mbp_djvu.txt . Accessed 04 May 2017

5. Chittenden F, Michaelas N, Poutziouris P (2000) Small business taxation: an agenda for growth. EDC: Manchester Business School

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