LEADER 02368nam 2200445 450 001 9910492151303321 005 20220330091253.0 010 $a3-030-74962-2 035 $a(CKB)4100000011982480 035 $a(MiAaPQ)EBC6678833 035 $a(Au-PeEL)EBL6678833 035 $a(EXLCZ)994100000011982480 100 $a20220330d2021 uy 0 101 0 $aeng 135 $aurcz#---auuuu 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aProfit sharing and tax base erosion $ecase studies of post-Communist countries /$fDanus?e Nerudova?, Jan Pavel, editors 210 1$aCham, Switzerland :$cSpringer,$d[2021] 210 4$dİ2021 215 $a1 online resource (240 pages) $cillustrations (some color) 225 1 $aContributions to finance and accounting 311 $a3-030-74961-4 320 $aIncludes bibliographical references. 327 $aIntroduction -- 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 330 $aThis book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand--profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage 410 0$aContributions to finance and accounting. 606 $aTaxation$zEurope, Eastern 615 0$aTaxation 676 $a336.200947 702 $aNerudova?$b Danus?e 702 $aPavel$b Jan$f1978- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910492151303321 996 $aProfit sharing and tax base erosion$92571081 997 $aUNINA