LEADER 01094nam0-22003371i-450- 001 990002410430403321 005 20120309121945.0 035 $a000241043 035 $aFED01000241043 035 $a(Aleph)000241043FED01 035 $a000241043 100 $a20030910d1994----km-y0itay50------ba 101 0 $aita 200 1 $aGastroenterologia medica e chirurgica$feditors L. D'Agostino, C. de Werra, F. Rendano$gatti del 1. Corso annuale di Medicina e Chirurgia Generale per Medici di Base, presidenti Proff. G. Budillon, G. Mazzacca, F. Mazzeo 210 $aNapoli$cDoctor's$d1994 215 $a278 p.$cill.$d24 cm 610 0 $aApparato digerente$aMalattie 676 $a616.3 702 1$aBudillon,$bGabriele 702 1$aD'Agostino,$bL. 702 1$aWerra,$bCarlo de 702 1$aMazzacca,$bG. 702 1$aMazzeo,$bFrancesco 702 1$aRendano,$bF. 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990002410430403321 952 $a90 R 4A 10$bS.I.$fFMEBC 959 $aFMEBC 996 $aGastroenterologia medica e chirurgica$9440272 997 $aUNINA 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,$d[2021] 210 4$d©2021 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 LEADER 01055nam a22002651i 4500 001 991004046349707536 005 20031001171332.0 008 031111s1972 mc |||||||||||||||||fre 035 $ab12511687-39ule_inst 035 $aARCHE-054495$9ExL 040 $aDip.to Lingue$bita$cA.t.i. Arché s.c.r.l. Pandora Sicilia s.r.l. 082 04$a848.9120 100 1 $aGalli, Attilio$0457888 245 10$aCharles Péguy contestataire total /$cAttilio Galli 260 $aMontecarlo :$bÉdition Regain,$c1972 300 $a189 p. ;$c18 cm 600 14$aPéguy, Charles$xAtteggiamento verso il socialismo 600 14$aPéguy, Charles$xAtteggiamento verso il patriottismo 600 14$aPéguy, Charles$xAtteggiamento verso la chiesa 907 $a.b12511687$b02-04-14$c13-11-03 912 $a991004046349707536 945 $aLE012 848.91 PEG GAL$g1$i2012000154698$lle012$o-$pE0.00$q-$rl$s- $t0$u0$v0$w0$x0$y.i12949875$z13-11-03 996 $aCharles Péguy contestataire total$9185255 997 $aUNISALENTO 998 $ale012$b13-11-03$cm$da $e-$ffre$gmc $h0$i1