Profit Shifting and Tax Base Erosion : Case Studies of Post-Communist Countries
2021 ed.
Book Details
Format
Paperback / Softback
Book Series
Contributions to Finance and Accounting
ISBN-10
3030749649
ISBN-13
9783030749644
Edition
2021 ed.
Publisher
Springer Nature Switzerland AG
Imprint
Springer Nature Switzerland AG
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Jul 15th, 2022
Print length
227 Pages
Ksh 16,200.00
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This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement.
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.
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