03441nam 22006375 450 991065948970332120251008140502.09783031220975(electronic bk.)978303122096810.1007/978-3-031-22097-5(MiAaPQ)EBC7204899(Au-PeEL)EBL7204899(CKB)26162320400041(DE-He213)978-3-031-22097-5(PPN)268206139(MiAaPQ)EBC7264238(EXLCZ)992616232040004120230209d2023 u| 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierTaxation in Finance and Accounting An Introduction to Theory and Practice /by Joaquim Miranda Sarmento1st ed. 2023.Cham :Springer International Publishing :Imprint: Springer,2023.1 online resource (308 pages)Springer Texts in Business and Economics,2192-4341Print version: Sarmento, Joaquim Miranda Taxation in Finance and Accounting Cham : Springer International Publishing AG,c2023 9783031220968 Chapter 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.Taxation 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.Springer Texts in Business and Economics,2192-4341Business enterprisesTaxationBusiness taxLaw and legislationAccountingBusiness enterprisesFinanceBusiness Taxation and Tax LawAccountingCorporate FinanceBusiness enterprisesTaxation.Business taxLaw and legislation.Accounting.Business enterprisesFinance.Business Taxation and Tax Law.Accounting.Corporate Finance.657.46343.068336.207Sarmento Joaquim Miranda1312178MiAaPQMiAaPQMiAaPQ9910659489703321Taxation in Finance and Accounting3030767UNINA