Politická ekonomie 2016, 64(5):559-572 | DOI: 10.18267/j.polek.1075

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

Veronika Solilová, Danuše Nerudová
Mendelova univerzita v Brně, Ekonomicko-správní fakulta.

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

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
JEL classification: F23, G38, K33

Published: September 1, 2016  Show citation

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Solilová, V., & Nerudová, D. (2016). The Proposal of Safe Harbours in the Area of Transfer Prices for Small and Medium Sized Enterprises. Politická ekonomie, 64(5), 559-572. doi: 10.18267/j.polek.1075
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