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Profit Shifting and Tax Base Erosion
Danuše NerudováJan Pavel
其他書名
Case Studies of Post-Communist Countries
出版Springer International Publishing, 2021
ISBN30307496309783030749637
URLhttp://books.google.com.hk/books?id=wQeAzwEACAAJ&hl=&source=gbs_api
註釋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.