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Taxes and Management: an Introduction - eBook

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Formato / EPUB
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ISBN / 9789724072050
Ganha 22.5 Letras
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Taxes and Management: an Introduction - eBook - MARTINS, ANTÓNIO & TABORDA, DANIEL

The purpose of this book is, at an introductory level, to present to the non-specialist and the first time student of taxation how management decisions regarding investments, financing, dividends, group transactions and others are affected by the tax system. The relation between tax planning and tax avoidance will be highlighted and the proliferation of anti-abuse clauses in the international tax scene explained. Transfer pricing and its impact on corporate tax base will be discussed. Issues in the operating of the value added tax will be underlined. The link between accounting income and the corporate tax base is discussed. Tax litigation issues are also highlighted. Case studies will present the reader an applied perspective of topics explored in the book.
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