Solilová, Veronika; Nerudová, Danuše; Bohušová, Hana; … - In: European Financial and Accounting Journal 12 (2017) 1, pp. 35-50
-pliance costs of taxation, 28 different tax systems in Europe, difficult transfer pric-ing rules and so on. Further, compliance … increasing through strict and difficult transfer pricing rules among European countries. Therefore, taxes and new obligations … enterprises. Unfortunately, there does not exist a study determining compliance costs of transfer pricing issue in the literature …