Profit sharing and tax base erosion : case studies of post-Communist countries / Danǔse Nerudová, Jan Pavel, editors.

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Profit sharing and tax base erosion : case studies of post-Communist countries / Danǔse Nerudová, Jan Pavel, editors.

9783030749620 (electronic bk.)
3030749622 (electronic bk.)
9783030749613
3030749614

Cham : Springer, [2021]

©2021

English

1 online resource : illustrations (some color).

10.1007/978-3-030-74962-0 doi

HJ2323.E852 P76 2021

336.20947

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.

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Online resource; title from PDF title page (SpringerLink, viewed August 2, 2021).

Contributions to finance and accounting.

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