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001438149 001__ 1438149
001438149 003__ OCoLC
001438149 005__ 20230309004250.0
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001438149 007__ cr\un\nnnunnun
001438149 008__ 210717s2021\\\\sz\a\\\\o\\\\\000\0\eng\d
001438149 019__ $$a1261367398
001438149 020__ $$a9783030749620$$q(electronic bk.)
001438149 020__ $$a3030749622$$q(electronic bk.)
001438149 020__ $$z9783030749613
001438149 020__ $$z3030749614
001438149 0247_ $$a10.1007/978-3-030-74962-0$$2doi
001438149 035__ $$aSP(OCoLC)1260340217
001438149 040__ $$aYDX$$beng$$erda$$epn$$cYDX$$dGW5XE$$dEBLCP$$dOCLCO$$dOCLCF$$dOCLCO$$dOCLCQ$$dCOM$$dOCLCQ
001438149 043__ $$aee-----
001438149 049__ $$aISEA
001438149 050_4 $$aHJ2323.E852$$bP76 2021
001438149 08204 $$a336.20947$$223
001438149 24500 $$aProfit sharing and tax base erosion :$$bcase studies of post-Communist countries /$$cDanǔse Nerudová, Jan Pavel, editors.
001438149 264_1 $$aCham :$$bSpringer,$$c[2021]
001438149 264_4 $$c©2021
001438149 300__ $$a1 online resource :$$billustrations (some color)
001438149 336__ $$atext$$btxt$$2rdacontent
001438149 337__ $$acomputer$$bc$$2rdamedia
001438149 338__ $$aonline resource$$bcr$$2rdacarrier
001438149 4901_ $$aContributions to finance and accounting,$$x2730-6038
001438149 5050_ $$aIntroduction -- 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.
001438149 506__ $$aAccess limited to authorized users.
001438149 520__ $$aThis 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.
001438149 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed August 2, 2021).
001438149 650_0 $$aCorporations$$xTaxation$$zEurope, Eastern.
001438149 650_0 $$aTax shifting$$zEurope, Eastern.
001438149 650_0 $$aTaxation$$zEurope, Eastern.
001438149 650_6 $$aSociétés$$xImpôts$$zEurope de l'Est.
001438149 650_6 $$aRépercussion de l'impôt$$zEurope de l'Est.
001438149 650_6 $$aImpôt$$zEurope de l'Est.
001438149 655_0 $$aElectronic books.
001438149 7001_ $$aNerudová, Danuše,$$eeditor.
001438149 7001_ $$aPavel, Jan,$$eeditor.
001438149 77608 $$iPrint version:$$tProfit sharing and tax base erosion.$$dCham : Springer, [2021]$$z3030749614$$z9783030749613$$w(OCoLC)1243352456
001438149 830_0 $$aContributions to finance and accounting.$$x2730-6038
001438149 852__ $$bebk
001438149 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-74962-0$$zOnline Access$$91397441.1
001438149 909CO $$ooai:library.usi.edu:1438149$$pGLOBAL_SET
001438149 980__ $$aBIB
001438149 980__ $$aEBOOK
001438149 982__ $$aEbook
001438149 983__ $$aOnline
001438149 994__ $$a92$$bISE