資料來源:
三民書局
Taxation in finance and accounting : an introduction to theory and practice / Joaquim Miranda Sarmento.
- 作者： Sarmento, Joaquim Miranda.
- 其他題名：
- Springer texts in business and economics.
- 出版： Cham : Springer c2023.
- 叢書名： Springer texts in business and economics,
- 主題： Labor economics. , Corporations--Finance. , Corporations--Taxation.
- ISBN： 9783031220999 (pbk.): NT$3052 、 9783031220968 (hbk.)
- 書目註：Includes bibliographic references.
-
讀者標籤：
- 系統號： 005182465 | 機讀編目格式
館藏資訊
Taxation is becoming more and more relevant for firms and managers decisions, mainly due to the impacts of taxation on firms and projects performance, profitability and value. This book provides an introductory overview of taxation in the fields of finance and accounting. It covers several fundamental topics of taxation, such as income, corporate and value add tax, and tax planning and management, international taxation, EU tax harmonization and transfer prices. This book intends to provide the readers with an understanding of the main concepts and principles of these topics, regardless of specific country contexts in law. With this book, readers will be able to understand the fundamentals of taxation at a conceptual and practical level. By using theory and practical examples, readers will understand taxation at a broader level, without being concerned about country-specific issues.
摘要註
Taxation is becoming more and more relevant for firms and managers decisions, mainly due to the impacts of taxation on firms and projects performance, profitability and value. This book provides an introductory overview of taxation in the fields of finance and accounting. It covers several fundamental topics of taxation, such as income, corporate and value add tax, and tax planning and management, international taxation, EU tax harmonization and transfer prices. This book intends to provide the readers with an understanding of the main concepts and principles of these topics, regardless of specific country contexts in law. With this book, readers will be able to understand the fundamentals of taxation at a conceptual and practical level. By using theory and practical examples, readers will understand taxation at a broader level, without being concerned about country-specific issues.
內容註
Introduction -- Taxation Principles and Concepts -- Taxation in Economics -- Taxation in Accounting -- Taxation in Finance -- Income Tax -- Corporate Tax -- Tax Planning and Management -- Value Add Tax -- International Double Taxation -- Transfer Prices -- EU Tax Harmonization.