LIST OF REFERENCES

Normative materials

1. A “Small Business Act” for Europe [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2008:0394:FIN:EN:PDF

2. Accountancy Act of Bulgaria [Electronic resource]. — Mode of access: http://www.minfin.bg/document/1917:1

3. Accountancy Act, Official gazette, no. 109/2007, 125/2011 and 54/2013

4. Act No.47/2002 Coll. on the support of small and medium-sized enterprises [Electronic resource]. — Mode of access: http://download.mpo.cz/get/26693/31130/331757/priloha001.pdf

5. Act on Development Incentives for Small Economy, Official gazette, nos. 29/2002, 63/2007, 53/2012 and 56/2013

6. Annex 1 «A — Austria» of Study on Accounting requirements for SMEs, pp. 15 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/austria_en.pdf

7. Annex 1 «B — Belgium» of Study on Accounting requirements for SMEs, pp. 19 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/belgium_en.pdf

8. Annex 1 «E — Estonia» of Study on Accounting requirements for SMEs, pp. 12 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/estonia_en.pdf

9. Annex 1 «G — Germany» of Study on Accounting requirements for SMEs, pp. 16 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/germany_en.pdf

77

10. Annex 1 «H — Greece» of Study on Accounting requirements for SMEs, pp. 13 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/greece_en.pdf

11. Annex 1 «I — Italy» of Study on Accounting requirements for SMEs, pp. 12 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/italy_en.pdf

12. Annex 1. «J — Lithuania» of Study on Accounting requirements for SMEs, pp. 16 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/lithuania_en.pdf

13. Annex 1. «K — Netherlands» of Study on Accounting requirements for SMEs, pp. 13 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/netherlands_en.pdf

14. Annex 1. «M — Poland» of Study on Accounting requirements for SMEs, pp. 15 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/poland_en.pdf

15. Annex 1. «O — Romania» of Study on Accounting requirements for SMEs, pp. 13 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/romania_en.pdf

16. Annex 1. «P — Portugal» of Study on Accounting requirements for SMEs, pp. 13 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/portugal_en.pdf

17. Annex 1. «P — Slovakia» of Study on Accounting requirements for SMEs, pp. 16 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/slovakia_en.pdf

78

18. Annex 1. «R — Spain» of Study on Accounting requirements for SMEs, p. 4 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/spain_en.pdf

19. Annex 1. «S — Sweden» of Study on Accounting requirements for SMEs, p. 14 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/sweden_en.pdf

20. Annex 1. «T — UK» of Study on Accounting requirements for SMEs, pp. 19 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/united_kingdom_en.pdf

21. Annex to the report on small and medium enterprises and transfer pricing // Brussels, 2011 pp. 46 http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/jtpf/2011/jtpf_001_annex_2011_en.pdf

22. Annual Report on European SMEs 2014 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/facts-figures-analysis/performance-review/files/supporting-documents/2014/annual-report-smes-2014_en.pdf

23. Association Agreement Between the European Union and Its Member States, of the One Part, and Ukraine, of the Other Part [Electronic resource]. — Mode of access: http://eeas.europa.eu/ukraine/docs/association_agreement_ukraine_2014_en.pdf

24. Code des socie´te´s, 7 May 1999, M.B., 6 August 1999 [Electronic resource]. — Mode of access: http://www.juristax.be/codes/CodeSocietes.pdf

25. Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2011:302:FULL&from=EN

79

26. Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2003:124:0036:0041:EN:PDF

27. Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/general/regulation_2454_93_en.pdf

28. Commission staff working document on the implementation of Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/sme_definition/sme_report_2009_en.pdf

29. Companies act (Zgd-1) [Electronic resource]. — Mode of access: http://www.mgrt.gov.si/fileadmin/mgrt.gov.si/pageuploads/zakonodaja/ZGD-1_PREVOD__13-12-12.pdf

30. Companies Act 2006 [Electronic resource]. — Mode of access: http://www.legislation.gov.uk/ukpga/2006/46/pdfs/ukpga_20060046_en.pdf

31. Consolidated versions of the Treaty on European Union and the Treaty on the Functioning of the European Union // Official Journal of the European Union, C 115, 09 May 2008 [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2008:115:FULL&from=EN

32. Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32004L0106:en:PDF

80

33. Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:044:0023:0028:en:PDF

34. Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:084:0001:0012:EN:PDF

35. Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:064:0001:0012:En:PDF

36. Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32004R2073&from=en

37. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code [Electronic resource]. — Mode of access: Official Journal L 302 , 19/10/1992 P. 0001 — 0050 — http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31992R2913:en:HTML

38. Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32010R0904&from=en

39. Decreto del Ministero delle Attivita` Produttive 18 aprile 2005, Italian Official Gazette, 12 October 2005, no. 238

81

40. Decreto Del Presidente Della Repubblica 22 dicembre 1986, n. 917 [Electronic resource]. — Mode of access: http://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917!vig=

41. Decreto Del Presidente Della Repubblica 29 settembre 1973, n. 600 [Electronic resource]. — Mode of access: http://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1973-09-29;600!vig=

42. Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:048:0001:0010:en:PDF

43. Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:081:0003:0006:EN:PDF

44. Eastern Partnership — Platform 2 «Economic Integration and Convergence with EU Policies»: Work Programme 2014 – 2017 [Electronic resource]. — Mode of access: http://ec.europa.eu/DocsRoom/documents/4163/attachments/1/translations/en/renditions/native

45. Entrepreneurship 2020 Action Plan [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2012:0795:FIN:EN:PDF

46. European Charter for Small Enterprises [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/charter/docs/charter_en.pdf

47. Final report «Study on Accounting requirements for SMEs», pp. 487 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/study_on_accounting_requirements_for_smes_final_report_en.pdf

48. Final Report “The economic impact of legal and administrative procedures for licensing, business transfers and bankruptcy on entrepreneurship in Europe”, Entrepreneurship Unit, Directorate-General for Enterprise and Industry, European Commission. — Bruxelles 2011. 189 p. [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/business_dynamics_final_report_en.pdf

82

49. Final Report on Evaluation of the SME Definition [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/studies/evaluation-sme-definition_en.pdf

50. Guide on Risk Management for tax administrations [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_cooperation/gen_overview/risk_management_guide_for_tax_administrations_en.pdf

51. Guidebook “Building Entrepreneurial Mind-sets and Skills in the EU” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/regional-sme-policies/documents/no.1_entrepreneurial_mindsets_en.pdf

52. Guidebook “How to use structural funds for SME & Entrepreneurship Policy” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/regional-sme-policies/documents/no.6_cookbook_en.pdf

53. Guidebook “Regional implementation of the SBA – Small Business Act for Europe” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/regional-sme-policies/documents/no.5_regional_imp_en.pdf

54. Guidebook “Supporting the Internationalisation of SMEs” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/regional-sme-policies/documents/no.7_international_en.pdf

55. Handelsgesetzbuch [Electronic resource]. — Mode of access: http://www.gesetze-im-internet.de/hgb/index.html

56. Law no. 192/1998, on the Disciplina della subfornitura nelle attivita` produttive, as subsequently amended by Law no. 57 of 5th March, 2001, Italian Official Gazette no. 143, 22 June 1998

83

57. Law of the Republic Of Lithuania on tax administration, as last amended on 8 November 2007 — X-1318 [Electronic resource]. — Mode of access: http://www3.lrs.lt/pls/inter3/dokpaieska.showdoc_e?p_id=312901&p_tr2=2

58. Loi relative a` la comptabilite´ et aux comptes annuels des entreprises, M.B., 4 September 1975 [Electronic resource]. — Mode of access: http://www.juristax.be/codes/Loi170775.htm

59. Loi-programme pour la promotion de l’entreprise inde pendante, 10 February 1998, M.B., 21 fe´vrier 1998 [Electronic resource]. — Mode of access: http://www.ejustice.just.fgov.be/cgi_loi/loi_a.pl?language=fr&caller=list&cn=1998021033&la=f&fromtab=loi&sql=dt=%27loi%27&tri=dd+as+rank&rech=1&numero=1

60. Model declaration on the information relating to the qualification of an enterprise as an SME [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2003:118:0005:0015:EN:PDF

61. Règlement grand-ducal du 16 mars 2005 portant adaptation de la définition des micro, petites et moyennes entreprises // Au Mémorial A n° 38 du 01.04.2005, [Electronic resource]. — Mode of access: http://eli.legilux.public.lu/eli/etat/leg/rgd/2005/03/16/n1

62. Regulation no 305/2011 of the European Parliament and of the Council of 9 March 2011 laying down harmonised conditions for the marketing of construction products and repealing Council Directive 89/106/EEC [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:088:0005:0043:EN:PDF

63. Report “SMEs, resource efficiency and green markets” [Electronic resource]. — Mode of access: http://ec.europa.eu/public_opinion/flash/fl_381_en.pdf

64. Report from the Commission on the implementation of the Commission Recommendation (2003/361/EC) of 6 may 2003 concerning the definition of micro, small and medium-sized enterprises [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/sme_definition/sme_report_en.pdf

84

65. Report on the results of public consultation on The Entrepreneurship 2020 Action Plan [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/entrepreneurship-2020/final-report-pub-cons-entr2020-ap_en.pdf

66. Restructuring in SMEs: Estonia [Electronic resource]. — Mode of access: http://www.praxis.ee/wp-content/uploads/2014/03/Restructuring-in-SMEs-Estonia.pdf

67. Smulkaus ir vidutinio verslo plėtros įstatymas [Electronic resource]. — Mode of access: http://www3.lrs.lt/pls/inter3/dokpaieska.showdoc_l?p_id=454172

68. Taxes Consolidation Act 1997 Notes for Guidance (Finance Act 2014 Edition) [Electronic resource]. — Mode of access: http://www.revenue.ie/en/practitioner/law/notes-for-guidance/tca/index.html

69. Treaty establishing a Constitution for Europe [Electronic resource]. — Mode of access: http://europa.eu/eu-law/decision-making/treaties/pdf/treaty_establishing_a_constitution_for_europe/treaty_establishing_a_constitution_for_europe_en.pdf

70. User guide and model declaration “The new SME definition” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/sme_definition/sme_user_guide_en.pdf

71. Господарський кодекс України // Відомості Верховної Ради України від 02.05.2003, 2003 р., № 18, ст. 144

72. Закон о малых и средних предприятиях [Электронный ресурс]. — Режим доступа: http://ciela.sliven.net/lawsru/%D0%97%D0%90%D0%9A%D0%9E%D0%9D_%D0%9E_%D0%9C%D0%90%D0%9B%D0%AB%D0%A5_%D0%98_%D0%A1%D0%A0%D0%95%D0%94%D0%9D%D0%98%D0%A5_%D0%9F%D0%A0%D0%95%D0%94%D0%9F%D0%A0%D0%98%D0%AF%D0%A2%D0%98%D0%AF%D0%A5.htm

85

73. Кількість найманих працівників на підприємствах за їх розмірами за видами економічної діяльності у 2013 році [Електронний ресурс]. – Режим доступу: http://www.ukrstat.gov.ua/operativ/operativ2013/fin/kp_ed/kp_ed_u/knp_ed_u_2013.htm

74. Кількість підприємств за їх розмірами за видами економічної діяльності у 2013 році [Електронний ресурс]. – Режим доступу: http://www.ukrstat.gov.ua/operativ/operativ2013/fin/kp_ed/kp_ed_u/kp_ed_u_2013.htm

75. Конституція України // Відомості Верховної Ради України, 1996 р., № 30, стаття 141

76. Концепція реформування податкової системи України [Електронний ресурс]. – Режим доступу: http://sfs.gov.ua/data/material/000/107/158489/prezentats_ya_Kontsepts_ya_reformuvannya_podatkovo_sistemi_3_4.pdf

77. Податковий кодекс України // Відомості Верховної Ради України, 2011 р., № 13, / № 13-14, № 15-16, № 17 /, стор. 556, стаття 112

78. Про внесення змін до Податкового кодексу України та деяких законодавчих актів України щодо податкової реформи // Відомості Верховної Ради України, 2015 р., / № 7-8; 27.02.2015, ст. 55, стор. 506, № /, стор. 410, стаття 55

79. Про внесення змін до Податкового кодексу України щодо удосконалення податкового контролю за трансфертним ціноутворенням // Відомості Верховної Ради України , 2015 р., № 10, стор. 555, стаття 56

80. Про затвердження Порядку координації одночасного проведення планових перевірок (ревізій) контролюючими органами та органами державного фінансового контролю // Урядовий кур’єр від 20.11.2013 № 214

81. Про затвердження Порядку проведення органами державної податкової служби зустрічних звірок // Офіційний вісник України, 2011 р., № 1, стор. 62, стаття 17, код акту 54343/2011

82. Про Регламент Верховної Ради України // Відомості Верховної Ради України, 2010 р., № 14, / № 14-15; № 16-17 /, стор. 412, стаття 133

86

83. Про розвиток та державну підтримку малого і середнього підприємництва в Україні // Відомості Верховної Ради України офіційне видання від 18.01.2013, № 3, стор. 70, ст. 23

84. Проект наказу Міністерства фінансів України «Про затвердження Порядку формування плану-графіка проведення документальних планових перевірок платників податків» [Електронний ресурс]. – Режим доступу: http://sfs.gov.ua/diyalnist-/regulyatorna-politika-/regulyatorna-politika/2015-rik/63632.html

Special literature

85. A dictionary of law / edited by Elizabeth A. Martin, Jonathan Law. 6th ed. Oxford ; New York (N.Y.) : Oxford University Press, 2006. 590 p.

86. Amazon, Google and Starbucks accused of diverting UK profits [Electronic resource]. — Mode of access: http://www.theguardian.com/business/2012/nov/12/amazon-google-starbucks-diverting-uk-profits

87. Black’s law dictionary / Bryan A. Garner, editor in chief. 9th ed. St. Paul (Minn.) : West : Thomson Reuters business, 2009. 1920 p.

88. Bulgaria: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-bg.pdf

89. Craig, Paul P. EU law : text, cases, and materials / Paul Craig and Gráinne de Búrca. 5th ed. Oxford : Oxford University Press, 2011. clvii, 1155 p.

90. Curzon, Leslie Basil The Longman dictionary of law / L. B. Curzon, P. H. Richards. 7th ed. Harlow : Pearson : Longman, 2007. 631 p.

91. Eurozone countries should form United States of Europe, says EC vice-president [Electronic resource]. — Mode of access: http://www.theguardian.com/world/2014/feb/17/eurozone-countries-united-states-europe-viviane-reding

87

92. For the Fiscal Quarter Ended March 28, 2015 // Report, Apple Inc., p. 14 [Electronic resource]. — Mode of access: http://www.sec.gov/Archives/edgar/data/320193/000119312515153166/d892246d10q.htm#toc

93. Gecse, G. Logistics practice of small and medium-sized enterprises // Ph.D. Thesis, Institute of Business Economics, Budapest, 2012, p. 156 [Electronic resource]. — Mode of access: http://phd.lib.uni-corvinus.hu/731/2/Gecse_Gergely_den.pdf

94. Gibson T., Vaart H. J., Defining SMEs: A Less Imperfect Way of Defining Small and Medium Enterprises in Developing Countries, 2008, p. 29 [Electronic resource]. — Mode of access: http://www.brookings.edu/~/media/research/files/papers/2008/9/development%20gibson/09_development_gibson.pdf

95. Hugh J. Ault, Some Reflections on the OECD and the Sources of International Tax Principles // Tax Notes International,Volume 70, Number 12 June 17, 2013, pp. 1195-1201

96. Hyz, A., Small and Medium Enterprises (SMEs) in Greece — Barriers in Access to Banking Services. An Empirical Investigation // International Journal of Business and Social Science Vol. 2 No. 2; February 2011, pp. 161-165 [Electronic resource]. — Mode of access: http://ijbssnet.com/journals/Vol._2_No._2;_February_2011/19.pdf

97. Këllezi P.; Kilpatrick B., Kobel P. Antitrust for Small and Middle Size Undertakings and Image Protection from Non-Competitors; Springer Berlin Heidelberg, Berlin, Heidelberg; 2014, pp.463

98. Kobrin A. The Role of Judicial-Tax Doctrines in Administrative Justice in the USA and Ukraine [Electronic resource]. — Mode of access: http://ak.vzarabotke.com/?p=936

99. Kobrin A.Y. Problematic issues of notion of small and medium-sized enterprises in the European Union and Ukraine // Матеріали міжнародної науково-практичної конференції «Міжнародні та національні правові виміри забезпечення стабільності», Львів; Західноукраїнська організація «Центр правничих ініціатив», 2015. — С. 93-95

88

100. Latvia: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-lv.pdf

101. Lithuania becomes a Eurozone member: the Litas gives way to the Euro [Electronic resource]. — Mode of access: http://www.euro.lt/en/news/lithuania-becomes-a-eurozone-member-the-litas-gives-way-to-the-euro

102. Luxembourg: Small And Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-lu.pdf

103. Malta: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-mt.pdf

104. MicroBilG Erleichterungen für Kleinstkapitalgesellschaften [Electronic resource]. — Mode of access: http://www.deloitte.com/assets/Dcom-Germany/Local%20Assets/Documents/05_Wirtschaftspruefung/2013/DE_WP_MicroBilG_final_safe.pdf

105. Netherlands: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-nl.pdf

106. Ngura, S., Kimwele, M. & Rotich, G. (2015). Determinants of Information Security among Small and Medium Enterprises in Kenya. European Journal of Business Management, 2(1), pp. 124-143

107. Poland: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-pl.pdf

89

108. Portugal: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-pt.pdf

109. Romania: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-ro.pdf

110. Roy H. Ginsberg, Demystifying the European Union: The Enduring Logic of Regional Integration / Rowman & Littlefield Publishers, p. 422

111. Slovak Republic: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-sk.pdf

112. Small and medium size enterprises [Electronic resource]. — Mode of access: http://www.stat.fi/meta/kas/pienet_ja_keski_en.html

113. SME (Small Medium sized Enterprises) [Electronic resource]. — Mode of access: http://www.mcit.gov.cy/mcit/mcit.nsf/dmlsme_en/dmlsme_en?OpenDocument

114. SME Facts & FAQ [Electronic resource]. Website of the Irish Small and Medium Enterprises Association — Mode of access: http://isme.ie/advice/sme-facts-faq

115. SME Statistics: Towards a More Systematic Statistical Measurement of SME Behaviour, p. 152 [Electronic resource]. — Mode of access: http://www.oecd.org/cfe/smes/31919286.pdf

116. SMEs in the Netherlands: Making a difference // Deutsche Bank Research, [Electronic resource]. — Mode of access: https://www.dbresearch.com/PROD/DBR_INTERNET_EN-PROD/PROD0000000000271742/SMEs+in+the+Netherlands%3A+Making+a+difference.pdf

90

117. Sources of European Union law [Electronic resource]. — Mode of access: http://europa.eu/legislation_summaries/institutional_affairs/decisionmaking_process/l14534_en.htm

118. Spain: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-es.pdf

119. Stewart, William J. Collins dictionary of law / W.J. Stewart. 3rd ed. Glasgow : Collins, 2006. 474 p.

120. Tax Control Framework: From a focus on risks to being in control: a different approach p. 37 [Electronic resource]. — Mode of access: http://download.belastingdienst.nl/itd/beleid/overige/tax_control_framework.pdf

121. The Debate: Recording – Public Accounts Committee Hearing (12/11/2012) on Taxation of Multinational Corporations, witnesses: Matt Brittin (CEO, Google UK), Troy Alstead (Global CFO, Starbucks), Andrew Cecil (Director Public Policy, Amazon) [Electronic resource]. — Mode of access: http://www.parliamentlive.tv/Event/Index/ab52a9cd-9d51-49a3-ba3d-e127a3af018c

122. The new Oxford companion to law / edited by Peter Cane, Joanne Conaghan. Oxford ; New York (N.Y.) : Oxford University Press, 2008. 1306 p.

123. United Kingdom. Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-uk.pdf

124. Zheng Huang, SME strategic management and innovation—a comparative study between Finland and China, p. 16 [Electronic resource]. — Mode of access: http://www.globelicsacademy.org/2011_pdf/Huang%20Zheng.pdf

125. Александр Соколовский [Электронный ресурс]. Facebook — Режим доступа: https://www.facebook.com/sokolovsky.inform/posts/879455375451484

91

126. Бевз В., Оформление акта проверки и налогового уведомления-решения в форме единого документа позволит упростить процедуру налогового контроля [Электронный ресурс]. — Режим доступа: http://eucon.ua/ru/russky-j-argumenty-y-akty/

127. Бузницький А. Зустрічні звірки як метод податкового контролю // Актуальні питання державотворення в Україні: матеріали міжнародної науково-практичної конференції (23 травня 2014 року) / Редкол.: д.ю.н. І. С. Гриценко (голова), проф. П. С. Берзін (заст. голови), к.ю.н. І. С. Сахарук (відп. ред.) – К.: Прінт-Сервіс, 2014. с. 139-140

128. Еврокомиссия усиливает налоговый контроль [Электронный ресурс]. — Режим доступа: http://news.traders-union.ru/finance/news/169035/

129. Инфографика: Взяли на карандаш: Все предвыборные обещания политиков в одной таблице [Электронный ресурс]. — Режим доступа: http://www.liga.net/infografica/207019_vzyali-na-karandash-vse-predvybornye-obeshchaniya-politikov-v-odnoy-tablitse.htm

130. Исследование рынка: Исследование форм поддержки малого и среднего бизнеса в РФ и Томской области, c. 203 [Электронный ресурс]. — Режим доступа: http://mb.tomsk.ru/static/files/2014/podderzhki-sektora-msp.pdf

131. Кобрін А. Є. Конституційна реформа в Україні: євроінтеграційний вимір // Європейський вектор конституційної і судової реформ: збірник робіт всеукраїнського конкурсу студентських есе [Електронне видання]. – К.: Центр політико-правових реформ, 2014. – С. 21-29

132. Кобрін А.Є. Фіскалізований підхід дій та рішень податкових органів як негативна тенденція в контексті права платників на захист [Електронний ресурс]. – Режим доступу: http://ak.vzarabotke.com/?p=775

133. Наталія Яресько: «Спрощення системи оподаткування знизить корупцію» [Електронний ресурс]. – Режим доступу: http://www.rbc.ua/ukr/interview/natalya-resko-uproshchenie-sistemy-nalogooblozheniya-1430235863.html

92

134. Попова, Л. В. Налоговые системы зарубежных стран: учебно-методическое пособие / Л.В. Попова, И.А. Дрожжина, Б.Г. Маслов.- М.: Дело и Сервис, 2008. — 368 с.

135. Реформування податкової системи України // Громадська організація «Асоціація податкових радників», Київ, 2015, с. 17

136. У Яресько есть 14 дней на поиски нового главного фискала [Электронный ресурс]. — Режим доступа: http://www.rbc.ua/rus/analytics/resko-dney-poiski-novogo-glavnogo-fiskala-1427143775.html

137. Урядом оприлюднено Концепцію реформування податкової системи України [Електронний ресурс]. – Режим доступу: http://sfs.gov.ua/media-tsentr/novini/158489.html

138. Шешукова Т.Г., Баленко Д.В., Развитие налогового контроля: опыт зарубежных стран // Вестник Пермского университета, Экономика, 2013, Вып. 3(18), с. 122-128.

139. Шувалова Е.Б. Налоговые системы зарубежных стран: учебно-практическое пособие / Е.Б. Шувалова, В.В. Климовицкий, А.М. Пузин. – М.: Изд. центр ЕАОИ, 2010. – 134 с.

Practical materials

140. Evelyn Gregory v. Guy T. Helvering, Commissioner of Internal Revenue // 293 U.S. 465 (1935) [Electronic resource]. — Mode of access: https://supreme.justia.com/cases/federal/us/293/465/case.html

141. Інформаційний лист Вищого адміністративного суду України від 18.11.2014 № 1601/11/10/14-14 [Електронний ресурс]. – Режим доступу: http://www.vasu.gov.ua/sudovapraktika/inf_list/il18_11_2014_1601_11_10_14-14/

93

Добавить комментарий

Ваш e-mail не будет опубликован. Обязательные поля помечены *