IDEAS home Printed from https://ideas.repec.org/a/prg/jnlpol/v2016y2016i5id1075p559-572.html
   My bibliography  Save this article

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]

Author

Listed:
  • Veronika Solilová
  • Danuše Nerudová

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.

Suggested Citation

  • Veronika Solilová & Danuše Nerudová, 2016. "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]," Politická ekonomie, Prague University of Economics and Business, vol. 2016(5), pages 559-572.
    • Handle: RePEc:prg:jnlpol:v:2016:y:2016:i:5:id:1075:p:559-572
    DOI: 10.18267/j.polek.1075
    as

    Download full text from publisher

    File URL: http://polek.vse.cz/doi/10.18267/j.polek.1075.html
    Download Restriction: free of charge
    File URL: http://polek.vse.cz/doi/10.18267/j.polek.1075.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.polek.1075?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Tomáš Krabec, 2007. "Operabilita pojmu tržní hodnoty v intencích standardizace oceňování [To the Operability of Market Value in Terms of Standardization of Valuation]," Politická ekonomie, Prague University of Economics and Business, vol. 2007(2), pages 263-274.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Danuše Nerudová & Veronika Solilová & Hana Bohušová & Patrik Svoboda & Marek Litzman, 2017. "Panelový regresní model: nástroj pro odhad obvyklé rentability tržeb pro účely převodních cen v kontextu malých a středních podniků [Panel Regression Model: A Tool for the Estimation of the Arm´s L," Politická ekonomie, Prague University of Economics and Business, vol. 2017(4), pages 440-459.

    More about this item

    Keywords

    transfer pricing rules; SMEs; simplified measurement; safe harbours; EU; arm's length principle;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlpol:v:2016:y:2016:i:5:id:1075:p:559-572. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.