Návrh bezpečných přístavů v oblasti převodních cen pro malé a střední podniky

The Proposal of Safe Harbours in the Area of Transfer Prices for Small and Medium Sized Enterprises

Veronika Solilová and Danuše Nerudová

Politická ekonomie, 2016, vol. 2016, issue 5, 559-572

Abstract: In this paper we focus on transfer pricing issues of SMEs which impose relatively higher compliance costs of taxation on SMEs than on large entities which can benefit from economies of scale. Therefore, the international platforms recommend introducing the simplified transfer pricing approaches mainly for SMEs. Currently, 62% of EU Member States have implemented simplified transfer pricing measurements for them. The aim of the paper is to propose the methodical tool for SMEs in the form of safe harbours based on the arm's length profit margins in the selected industry sectors in order to reflect sectoral and size-classes differences. Further, we try to answer on the question, how wide margin is possible to apply in case of distributors if the proposed methodical tool is used and manufacturers generate different operating costs.

Keywords: transfer pricing rules; SMEs; simplified measurement; safe harbours; EU; arm's length principle (search for similar items in EconPapers)
JEL-codes: F23 G38 K33 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://polek.vse.cz/doi/10.18267/j.polek.1075.html (text/html)
http://polek.vse.cz/doi/10.18267/j.polek.1075.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlpol:v:2016:y:2016:i:5:id:1075:p:559-572

Ordering information: This journal article can be ordered from
Redakce Politické ekonomie, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha 3
http://polek.vse.cz

DOI: 10.18267/j.polek.1075

Access Statistics for this article

Politická ekonomie is currently edited by Jiřina Bulisová

More articles in Politická ekonomie from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().