Transfer Pricing in SMEs by Veronika Solilova & Danuse Nerudova

Author:Veronika Solilova & Danuse Nerudova
Language: eng
Format: epub
Publisher: Springer International Publishing, Cham

However, when considering the time indicator, the compliance costs of transfer pricing differ (see Table 4.5). As is evident from the table, the compliance costs are lower than the compliance costs determined above using the costs indicator, but the position of the highest and lowest compliance costs is the same as in previous case. This may be caused by the average salaries of the tax advisors in each country, as this value was used as a valuation of the time needed to resolve transfer pricing issues. Furthermore, regarding the assumed number of medium-sized enterprises acting in the researched countries (see Table 4.1), the compliance costs of transfer pricing as determined using the time indicator and as presented as a portion of the corporate tax collected ranges between 2.18% and 3.73% (Slovak case), 3.47% and 6.70% (Czech case) and 8.13% and 15.02% (Polish case).Table 4.5Determination of compliance costs of transfer pricing for medium-sized—based on the time indicator (own calculation, questionnaire, MF Czech Republic, MF Slovak Republic, MF of Poland)

Download

Copyright Disclaimer:
This site does not store any files on its server. We only index and link to content provided by other sites. Please contact the content providers to delete copyright contents if any and email us, we'll remove relevant links or contents immediately.