東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Profit shifting and tax base erosion...

Nerudova, Danuse.

Linked to FindBook

Google Book

Amazon

博客來

Profit shifting and tax base erosion = case studies of post-Communist countries /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Profit shifting and tax base erosion/ edited by Danuse Nerudova, Jan Pavel.
Reminder of title:	case studies of post-Communist countries /
other author:	Nerudova, Danuse.
Published:	Cham :Springer International Publishing : : 2021.,
Description:	xix, 227 p. :ill. (some col.), digital ;24 cm.
[NT 15003449]:	Introduction -- Profit shifting and tax base erosion in 21th century -- Methodological approaches of the measurement of profit shifting and tax base erosion -- Economic analysis from the macro perspective -- Economic analysis from the micro perspective -- Economic policy in relation with fair corporate taxation -- Conclusion -- BM.
Contained By:	Springer Nature eBook
Subject:	Corporations - Taxation - Europe, Eastern. -
Online resource:	https://doi.org/10.1007/978-3-030-74962-0
ISBN:	9783030749620

Profit shifting and tax base erosion = case studies of post-Communist countries /
Profit shifting and tax base erosioncase studies of post-Communist countries /[electronic resource] :edited by Danuse Nerudova, Jan Pavel. - Cham :Springer International Publishing :2021. - xix, 227 p. :ill. (some col.), digital ;24 cm. - Contributions to finance and accounting,2730-6038. - Contributions to finance and accounting..

Introduction -- Profit shifting and tax base erosion in 21th century -- Methodological approaches of the measurement of profit shifting and tax base erosion -- Economic analysis from the macro perspective -- Economic analysis from the micro perspective -- Economic policy in relation with fair corporate taxation -- Conclusion -- BM.

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand - profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.

ISBN: 9783030749620

Standard No.: 10.1007/978-3-030-74962-0doiSubjects--Topical Terms:

3501016
Corporations
--Taxation--Europe, Eastern.

LC Class. No.: HJ2323.E852 / P76 2021

Dewey Class. No.: 336.20947

Profit shifting and tax base erosion = case studies of post-Communist countries /
LDR:02132nmm a2200337 a 4500 001 2242145
003 DE-He213
005 20210714102029.0
006 m d
007 cr nn 008maaau
008 211207s2021 sz s 0 eng d
020 $a 9783030749620 $q (electronic bk.)
020 $a 9783030749613 $q (paper)
024 7 $a 10.1007/978-3-030-74962-0 $2 doi
035 $a 978-3-030-74962-0
040 $a GP $c GP
041 0 $a eng
050 4 $a HJ2323.E852 $b P76 2021
072 7 $a KFFD $2 bicssc
072 7 $a BUS051000 $2 bisacsh
072 7 $a KFFD $2 thema
082 0 4 $a 336.20947 $2 23
090 $a HJ2323.E852 $b P964 2021
245 0 0 $a Profit shifting and tax base erosion $h [electronic resource] : $b case studies of post-Communist countries / $c edited by Danuse Nerudova, Jan Pavel.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2021.
300 $a xix, 227 p. : $b ill. (some col.), digital ; $c 24 cm.
490 1 $a Contributions to finance and accounting, $x 2730-6038
505 0 $a Introduction -- Profit shifting and tax base erosion in 21th century -- Methodological approaches of the measurement of profit shifting and tax base erosion -- Economic analysis from the macro perspective -- Economic analysis from the micro perspective -- Economic policy in relation with fair corporate taxation -- Conclusion -- BM.
520 $a This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand - profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
650 0 $a Corporations $x Taxation $z Europe, Eastern. $3 3501016
650 0 $a Tax shifting $z Europe, Eastern. $3 3501017
650 0 $a Taxation $z Europe, Eastern. $3 1994175
650 1 4 $a Public Finance. $3 2181786
650 2 4 $a Public Policy. $3 736292
650 2 4 $a Accounting/Auditing. $3 895555
700 1 $a Nerudova, Danuse. $3 2178874
700 1 $a Pavel, Jan. $3 3501015
710 2 $a SpringerLink (Online service) $3 836513
773 0 $t Springer Nature eBook
830 0 $a Contributions to finance and accounting. $3 3488367
856 4 0 $u https://doi.org/10.1007/978-3-030-74962-0
950 $a Economics and Finance (SpringerNature-41170)