1.

Record Nr.

UNINA9910492151303321

Titolo

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

Pubbl/distr/stampa

Cham, Switzerland : , : Springer, , [2021]

©2021

ISBN

3-030-74962-2

Descrizione fisica

1 online resource (240 pages) : illustrations (some color)

Collana

Contributions to finance and accounting

Disciplina

336.200947

Soggetti

Taxation - Europe, Eastern

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

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

Sommario/riassunto

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



2.

Record Nr.

UNINA9910780303503321

Autore

Mesić Stipe <1934->

Titolo

The demise of Yugoslavia [[electronic resource] ] : a political memoir / / by Stipe Mesić

Pubbl/distr/stampa

Budapest ; ; New York, : Central European University Press, 2004

ISBN

978-6-15505-387-0

978-615-5053-87-0

9786155053870

615-5053-87-1

1-281-26875-5

9786611268756

0-585-49960-8

Descrizione fisica

1 online resource (430 p.)

Disciplina

949.702/4

Soggetti

Yugoslav War, 1991-1995 - Croatia

Croatia Politics and government 1990-

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Bibliographic Level Mode of Issuance: Monograph

Nota di contenuto

Frontmatter -- Contents -- Prologue -- The Headless State -- Sovereign, Independent Croatia -- Belated Election of the Constitutional President -- The Joint Brioni Declaration -- Futile Cries for Peace -- Serbia Angry at the World -- EC Declaration: Serbia and YPA as Agressors -- Peace Conference at The Hague -- Army out of Control -- A Criminal Army Loses Its State -- Dubrovnik: An Estuary of Conscience -- Ravaged Yugoslavia Formally Disappears -- Chronology of Events

Sommario/riassunto

Formed in the aftermath of WWI, Yugoslavia was founded as the Kingdom of Serbs, Croats and Slovenes ("three tribes of the same people"). But in the early 1990s, following a series of violent conflicts on Slovenian and Croatian soil, the two republics successfully succeeded from Yugoslavia, which would later be followed by Bosnia-Herzegovina and Macedonia. Mesic was member, later head of the Presidency of the Yugoslav Federation from August 1990. His memoir details an intricately woven storyline, which analyzes events, personalities and motivations inside Yugoslavia and its former nations,



as well as in the international arena. The narrative is rich with excerpts from Mesic's personal diaries during times of heated conflict and bloodshed. Extensive notes and a short chronology assist the interested reader and scholar in disentangling the complicated plot. After years of relative political passivity, Mesic was elected independent Croatia's second president in 2000, following the death of former President Franjo Tudman.