@article{1438149,
      recid = {1438149},
      author = {Nerudová, Danuše, and Pavel, Jan,},
      title = {Profit sharing and tax base erosion : case studies of  post-Communist countries /},
      pages = {1 online resource :},
      abstract = {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.},
      url = {http://library.usi.edu/record/1438149},
      doi = {https://doi.org/10.1007/978-3-030-74962-0},
}