Application of the CCCTB and safe harbours to European SMEs : can the decrease in compliance costs support better SME performance?
Year of publication: |
2019
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Authors: | Solilova, Veronika ; Nerudová, Danuše ; Litzman, Marek |
Published in: |
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie. - Bratislava : Slovak Acad. Press, ISSN 0013-3035, ZDB-ID 2058973-6. - Vol. 67.2019, 6, p. 587-606
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Subject: | SMEs | transfer pricing rule | safe harbour | CCCTB | Czech Republic | Slovak Republic | business performance | KMU | SME | Tschechien | Unternehmenserfolg | Firm performance | Slowakei | Slovakia | Verrechnungspreis | Transfer pricing | EU-Staaten | EU countries | Befolgungskosten | Compliance costs |
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