Profit Shifting and Tax Base Erosion Case Studies of Post-Communist Countries /

Profit Shifting and Tax Base Erosion, Case Studies of Post-Communist Countries /

Detalles Bibliográficos
Autor Corporativo: SpringerLink (Online service)
Outros autores: Nerudová, Danuše (Editor), Pavel, Jan (Editor)
Summary:XIX, 227 p. 30 illus., 23 illus. in color.
text
Idioma:inglés
Publicado: Cham : Springer International Publishing : Imprint: Springer, 2021.
Edición:1st ed. 2021.
Series:Contributions to Finance and Accounting,
Subjects:
Finance, Public.
Taxation.
Fiscal policy.
Accounting.
Public Finance.
Taxation Policy.
Acceso en liña:https://doi.org/10.1007/978-3-030-74962-0
Formato: Electrónico Libro
Table of Contents:
  • 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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