Small and medium sized enterprises (SMEs) and transfer pricing
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DOI: 10.11118/actaun201260020349
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References listed on IDEAS
- European Commission, 2001. "Annex to Company Taxation in the Internal Market," Taxation Studies 0006, Directorate General Taxation and Customs Union, European Commission.
- Duanjie Chen & Franck Lee & Jack M. Mintz, 2002. "Taxation, SMEs and Entrepreneurship," OECD Science, Technology and Industry Working Papers 2002/9, OECD Publishing.
- European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
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Keywords
EU; small and medium enterprises; compliance costs of taxation; transfer pricing;All these keywords.
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