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[null,"1.","Record Nr.",null,"UNINA990002410430403321"]
[null,null,"Titolo",null,"Gastroenterologia medica e chirurgica / editors L. D'Agostino, C. de Werra, F. Rendano ; atti del 1. Corso annuale di Medicina e Chirurgia Generale per Medici di Base, presidenti Proff. G. Budillon, G. Mazzacca, F. Mazzeo"]
[null,null,"Pubbl/distr/stampa",null,"Napoli : Doctor's, 1994"]
[null,null,"Descrizione fisica",null,"278 p. : ill. ; 24 cm"]
[null,null,"Disciplina",null,"616.3"]
[null,null,"Locazione",null,"FMEBC"]
[null,null,"Collocazione",null,"90 R 4A 10"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910492151303321"]
[null,null,"Titolo",null,"Profit sharing and tax base erosion : case studies of post-Communist countries / / Danuše Nerudová, Jan Pavel, editors"]
[null,null,"Pubbl/distr/stampa",null,"Cham, Switzerland : , : Springer, , [2021]"]
[{"$nulls":4},"©2021"]
[null,null,"ISBN",null,"3-030-74962-2"]
[null,null,"Descrizione fisica",null,"1 online resource (240 pages) : illustrations (some color)"]
[null,null,"Collana",null,"Contributions to finance and accounting"]
[null,null,"Disciplina",null,"336.200947"]
[null,null,"Soggetti",null,"Taxation - Europe, Eastern"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"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"]
[null,null,null,"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"]