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Profit Shifting and Tax Base Erosion: Case Studies of Post-Communist Countries. 2021 ed.
・ISBN 978-3-030-74964-4 paper EUR 99.99
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| 著者・編者 | Nerudova, Danuse / Pavel, Jan (eds.), |
|---|---|
| シリーズ | (Contributions to Finance and Accounting) |
| 出版社 | (Springer Nature Switzerland AG, SZ) |
| 出版年月 | 2022 |
| ページ数 | 227 pp. |
| 言語 | ENG |
| ニュース番号 | <A03-95825> |
解説
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.