000			02754nam a22003735i 4500
999			_c238282 _d238282
001			238282
003			ES-VaUE
005			20240525152040.0
006			a||||fo|||| 00| 0
007			cr nn 008mamaa
008			230209s2023 sz | o |||| 0|eng d
020			_a9783031220975
024	7		_a10.1007/978-3-031-22097-5 _2doi
040			_aES-VaUE _bspa _cES-VaUE _dES-VaUE
050		4	_aHF5636 _b2023 EB
100	1		_aSarmento, Joaquim Miranda _eautor _4http://id.loc.gov/vocabulary/relators/aut _9518220
245	1	0	_aTaxation in Finance and Accounting : _bAn Introduction to Theory and Practice _cby Joaquim Miranda Sarmento
250			_a1st ed 2023
264		1	_aCham _c2023 _bSpringer International Publishing
300			_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
490	0		_aSpringer Texts in Business and Economics _x2192-4341
505	0		_aChapter 1. Introduction -- Chapter 2. Taxation Principles and Concepts -- Chapter 3. Taxation in Economics -- Chapter 4. Taxation in Accounting -- Chapter 5. Taxation in Finance -- Chapter 6. Income Tax -- Chapter 7. Corporate Tax -- Chapter 8. Tax Planning and Management -- Chapter 9. Value Add Tax -- Chapter 10. International Double Taxation -- Chapter 11. Transfer Prices -- Chapter 12. EU Tax Harmonization.
520			_aTaxation 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.
988			_aSpringer_Business_2023
650		7	_2embne _97114 _aContabilidad
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-031-22097-5 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE _n0
998			_b05/2024 _db _eb _zSI