bokomslag Profit Shifting and Tax Base Erosion

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227 sidor
2021

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.

Författare: Danu?E Nerudová, Jan Pavel, Danuse Nerudová, Danu¿E Nerudová, Danu¿E Nerudová
Format: Inbunden
ISBN: 9783030749613
Språk: Engelska
Antal sidor: 227
Utgivningsdatum: 2021-07-15
Förlag: Springer Nature Switzerland AG