LEADER 03441nam 22006375 450 001 9910659489703321 005 20251008140502.0 010 $a9783031220975$b(electronic bk.) 010 $z9783031220968 024 7 $a10.1007/978-3-031-22097-5 035 $a(MiAaPQ)EBC7204899 035 $a(Au-PeEL)EBL7204899 035 $a(CKB)26162320400041 035 $a(DE-He213)978-3-031-22097-5 035 $a(PPN)268206139 035 $a(MiAaPQ)EBC7264238 035 $a(EXLCZ)9926162320400041 100 $a20230209d2023 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTaxation in Finance and Accounting $eAn Introduction to Theory and Practice /$fby Joaquim Miranda Sarmento 205 $a1st ed. 2023. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2023. 215 $a1 online resource (308 pages) 225 1 $aSpringer Texts in Business and Economics,$x2192-4341 311 08$aPrint version: Sarmento, Joaquim Miranda Taxation in Finance and Accounting Cham : Springer International Publishing AG,c2023 9783031220968 327 $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. 330 $aTaxation is becoming more and more relevant for firms and managers decisions, mainly due to the impacts of taxation on firms and projects performance, profitability and value. This book provides an introductory overview of taxation in the fields of finance and accounting. It covers several fundamental topics of taxation, such as income, corporate and value add tax, and tax planning and management, international taxation, EU tax harmonization and transfer prices. This book intends to provide the readers with an understanding of the main concepts and principles of these topics, regardless of specific country contexts in law. With this book, readers will be able to understand the fundamentals of taxation at a conceptual and practical level. By using theory and practical examples, readers will understand taxation at a broader level, without being concerned about country-specific issues. 410 0$aSpringer Texts in Business and Economics,$x2192-4341 606 $aBusiness enterprises$xTaxation 606 $aBusiness tax$xLaw and legislation 606 $aAccounting 606 $aBusiness enterprises$xFinance 606 $aBusiness Taxation and Tax Law 606 $aAccounting 606 $aCorporate Finance 615 0$aBusiness enterprises$xTaxation. 615 0$aBusiness tax$xLaw and legislation. 615 0$aAccounting. 615 0$aBusiness enterprises$xFinance. 615 14$aBusiness Taxation and Tax Law. 615 24$aAccounting. 615 24$aCorporate Finance. 676 $a657.46 676 $a343.068 676 $a336.207 700 $aSarmento$b Joaquim Miranda$01312178 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910659489703321 996 $aTaxation in Finance and Accounting$93030767 997 $aUNINA