國立虎尾科技大學 |

Profit Shifting and Tax Base Erosion = Case Studies of Post-Communist Countries /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Profit Shifting and Tax Base Erosion / edited by Danuše Nerudová, Jan Pavel.
其他題名:	Case Studies of Post-Communist Countries /
其他作者:	Nerudová, Danuše.
面頁冊數:	XIX, 227 p. 30 illus., 23 illus. in color.online resource. :
Contained By:	Springer Nature eBook
標題:	Finance, Public. -
電子資源:	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 Erosion Case Studies of Post-Communist Countries /[electronic resource] :edited by Danuše Nerudová, Jan Pavel. - 1st ed. 2021. - XIX, 227 p. 30 illus., 23 illus. in color.online resource. - 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:

556260
Finance, Public.

LC Class. No.: HJ9-9940

Dewey Class. No.: 336

Profit Shifting and Tax Base Erosion = Case Studies of Post-Communist Countries /
LDR:02488nam a22004095i 4500 001 1047151
003 DE-He213
005 20210714102029.0
007 cr nn 008mamaa
008 220103s2021 gw | s |||| 0|eng d
020 $a 9783030749620 $9 978-3-030-74962-0
024 7 $a 10.1007/978-3-030-74962-0 $2 doi
035 $a 978-3-030-74962-0
050 4 $a HJ9-9940
072 7 $a KFFD $2 bicssc
072 7 $a BUS051000 $2 bisacsh
072 7 $a KFFD $2 thema
082 0 4 $a 336 $2 23
245 1 0 $a Profit Shifting and Tax Base Erosion $h [electronic resource] : $b Case Studies of Post-Communist Countries / $c edited by Danuše Nerudová, Jan Pavel.
250 $a 1st ed. 2021.
264 1 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2021.
300 $a XIX, 227 p. 30 illus., 23 illus. in color. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
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 Finance, Public. $3 556260
650 0 $a Public policy. $3 1002398
650 0 $a Accounting. $3 561166
650 0 $a Bookkeeping . $3 1253557
650 1 4 $a Public Finance. $3 1104728
650 2 4 $a Public Policy. $3 591921
650 2 4 $a Accounting/Auditing. $3 669239
700 1 $a Nerudová, Danuše. $e editor. $4 edt $4 http://id.loc.gov/vocabulary/relators/edt $3 1266664
700 1 $a Pavel, Jan. $e editor. $4 edt $4 http://id.loc.gov/vocabulary/relators/edt $3 1350820
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9783030749613
776 0 8 $i Printed edition: $z 9783030749637
776 0 8 $i Printed edition: $z 9783030749644
830 0 $a Contributions to Finance and Accounting, $x 2730-6046 $3 1349239
856 4 0 $u https://doi.org/10.1007/978-3-030-74962-0
912 $a ZDB-2-ECF
912 $a ZDB-2-SXEF
950 $a Economics and Finance (SpringerNature-41170)
950 $a Economics and Finance (R0) (SpringerNature-43720)