TY  - GEN
AB  - 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.
AU  - Nerudová, Danuše,
AU  - Pavel, Jan,
CN  - HJ2323.E852
DO  - 10.1007/978-3-030-74962-0
DO  - doi
ID  - 1438149
KW  - Corporations
KW  - Tax shifting
KW  - Taxation
KW  - Sociétés
KW  - Répercussion de l'impôt
KW  - Impôt
LK  - https://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-74962-0
N2  - 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.
SN  - 9783030749620
SN  - 3030749622
T1  - Profit sharing and tax base erosion :case studies of post-Communist countries /
TI  - Profit sharing and tax base erosion :case studies of post-Communist countries /
UR  - https://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-74962-0
ER  -