001454645 000__ 03307cam\a22005297i\4500 001454645 001__ 1454645 001454645 003__ OCoLC 001454645 005__ 20230314003222.0 001454645 006__ m\\\\\o\\d\\\\\\\\ 001454645 007__ cr\cn\nnnunnun 001454645 008__ 230216s2023\\\\sz\\\\\\ob\\\\000\0\eng\d 001454645 020__ $$a9783031220975$$q(electronic bk.) 001454645 020__ $$a3031220978$$q(electronic bk.) 001454645 020__ $$z303122096X 001454645 020__ $$z9783031220968 001454645 0247_ $$a10.1007/978-3-031-22097-5$$2doi 001454645 035__ $$aSP(OCoLC)1370248703 001454645 040__ $$aGW5XE$$beng$$erda$$epn$$cGW5XE$$dEBLCP 001454645 049__ $$aISEA 001454645 050_4 $$aHF5681.T3 001454645 08204 $$a336.2/07$$223/eng/20230216 001454645 1001_ $$aSarmento, Joaquim Miranda. 001454645 24510 $$aTaxation in finance and accounting :$$ban introduction to theory and practice /$$cJoaquim Miranda Sarmento. 001454645 264_1 $$aCham, Switzerland :$$bSpringer,$$c2023. 001454645 300__ $$a1 online resource (301 pages) :$$billustrations (black and white, and colour). 001454645 336__ $$atext$$btxt$$2rdacontent 001454645 337__ $$acomputer$$bc$$2rdamedia 001454645 338__ $$aonline resource$$bcr$$2rdacarrier 001454645 4901_ $$aSpringer texts in business and economics 001454645 504__ $$aIncludes bibliographical references. 001454645 5050_ $$aChapter 1. Introduction -- Chapter 2. Taxation Principles and Concepts -- Chapter 3. Taxation in Economics -- Chapter 4. Taxation in Accounting -- Chapter 5. Taxation in Finance -- Chapter 6. Income Tax -- Chapter 7. Corporate Tax -- Chapter 8. Tax Planning and Management -- Chapter 9. Value Add Tax -- Chapter 10. International Double Taxation -- Chapter 11. Transfer Prices -- Chapter 12. EU Tax Harmonization. 001454645 506__ $$aAccess limited to authorized users. 001454645 520__ $$aTaxation is becoming more and more relevant for firms and managers decisions, mainly due to the impacts of taxation on firms and projects performance, profitability and value. This book provides an introductory overview of taxation in the fields of finance and accounting. It covers several fundamental topics of taxation, such as income, corporate and value add tax, and tax planning and management, international taxation, EU tax harmonization and transfer prices. This book intends to provide the readers with an understanding of the main concepts and principles of these topics, regardless of specific country contexts in law. With this book, readers will be able to understand the fundamentals of taxation at a conceptual and practical level. By using theory and practical examples, readers will understand taxation at a broader level, without being concerned about country-specific issues. 001454645 588__ $$aDescription based on print version record. 001454645 650_0 $$aBusiness enterprises$$xTaxation. 001454645 650_0 $$aBusiness tax$$xLaw and legislation. 001454645 650_0 $$aAccounting. 001454645 650_0 $$aBusiness enterprises$$xFinance. 001454645 655_0 $$aElectronic books. 001454645 77608 $$iPrint version:$$aSARMENTO, JOAQUIM MIRANDA.$$tTAXATION IN FINANCE AND ACCOUNTING.$$d[Place of publication not identified] : SPRINGER INTERNATIONAL PU, 2023$$z303122096X$$w(OCoLC)1348633501 001454645 830_0 $$aSpringer texts in business and economics. 001454645 852__ $$bebk 001454645 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-22097-5$$zOnline Access$$91397441.1 001454645 909CO $$ooai:library.usi.edu:1454645$$pGLOBAL_SET 001454645 980__ $$aBIB 001454645 980__ $$aEBOOK 001454645 982__ $$aEbook 001454645 983__ $$aOnline 001454645 994__ $$a92$$bISE