Profit sharing and tax base erosion : case studies of post-Communist countries / Danǔse Nerudová, Jan Pavel, editors.
Nerudová, Danuše, editor.; Pavel, Jan, editor.
2021
HJ2323.E852 P76 2021
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Title Profit sharing and tax base erosion : case studies of post-Communist countries / Danǔse Nerudová, Jan Pavel, editors.
ISBN 9783030749620 (electronic bk.)
3030749622 (electronic bk.)
9783030749613
3030749614
DOI https://doi.org/10.1007/978-3-030-74962-0
Published Cham : Springer, [2021]
Copyright ©2021
Language English
Description 1 online resource : illustrations (some color)
Other Standard Identifiers 10.1007/978-3-030-74962-0 doi
Call Number HJ2323.E852 P76 2021
Dewey Decimal Classification 336.20947
Summary 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.
Access Note Access limited to authorized users.
Source of Description Online resource; title from PDF title page (SpringerLink, viewed August 2, 2021).
Added Author Nerudová, Danuše, editor.
Pavel, Jan, editor.
Series Contributions to finance and accounting. 2730-6038
Available in Other Form Profit sharing and tax base erosion.
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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.

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