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  • Transfer Pricing in SMEs

    Critical Analysis and Practical Solutions

    Collections series Business and Management (R0)
    This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017. It analyzes the transfer pricing rules for SMEs across the European Union (EU) and explores two alternative approaches as suitable solutions for current transfer pricing issues. ... En savoir plus

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  • Profit Shifting and Tax Base Erosion

    Case Studies of Post-Communist Countries

    Modifié par Danuše Nerudová, Jan Pavel ...
    Collections series Economics and Finance (R0)
    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 ... En savoir plus

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  • Competitiveness, Social Inclusion and Sustainability in a Diverse European Union

    Perspectives from Old and New Member States

    Collections series Economics and Finance (R0)
    This book brings together the work of researchers in Eastern and Western Europe, who analyze competitiveness, social exclusion and sustainability from a range of perspectives. It examines the key challenges faced by the EU in its efforts to establish a socially inclusive and greener path to growth and develops policy recommendations to simultaneously achieve the EU 2020 agenda’s long-term goals ... En savoir plus

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  • Balancing Public and Private Health Care Systems

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    Balancing Public and Private Health Care Systems appears at a timely moment, given widespread current discussion about equity in healthy care and the role of the state in healthcare planning. In response to the World Bank recommendation that the principle of cost recovery be included in healthcare financing strategies, African countries embraced the principle of public-private partnerships in ... En savoir plus

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  • Brother, Can You Spare a Billion?

    The United States, the IMF, and the International Lender of Last Resort

    par Daniel McDowell ...
    Conventional wisdom says that the International Monetary Fund (IMF) functions as the de facto international lender of last resort (ILLR) for the global financial system. However, that premise is incomplete. Brother, Can You Spare a Billion? explores how the U.S. has for decades regularly complemented the Fund's ILLR role by selectively providing billions of dollars in emergency loans to foreign ... En savoir plus

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  • Company Taxation in the Asia-Pacific Region, India, and Russia

    Collections series Law and Criminology (R0)
    The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation ... En savoir plus

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  • Fiscal Monitor, October 2013: Taxing Times

    Collections series Fiscal Monitor
    Persistently high debt ratios in advanced economies and emerging fragilities in the developing world cast clouds on the global fiscal landscape. In advanced economies, with narrowing budget deficits, the average public debt ratio is expected to stabilize in 201314-but it will be at a historic peak. At the same time, fiscal vulnerabilities are on the rise in emerging market economies and low-income ... En savoir plus

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  • Financial Systems At The Crossroads: Lessons For China

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    Collections Livre 4 - Sozio-oekonomische Perspektiven in Suedosteuropa / Socio-Economic Perspectives in South-Eastern Europe
    The book discusses various cases of financialisation and financial crisis in South-Eastern Europe. While these can be directly traced to the region’s reliance upon the global financial regime, the interplay of international financial institutions, the eurozone’s rigidity and domestic policies have produced various outcomes in the countries of the region. The study presents quantitative and ... En savoir plus

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  • Financial Regulation in the European Union

    Collections series Routledge Critical Studies in Finance and Stability
    This collection offers a comparative overview of how financial regulations have evolved in various European countries since the introduction of the single European market in 1986. It includes a number of country studies which provides a narrative of the domestic financial regulatory structure at the beginning of the period, as well the means by which the EU Directives have been introduced into ... En savoir plus

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  • Economies Of China And India, The: Cooperation And Conflict (In 3 Volumes)

    China and India, the two largest developing countries, are developing rapidly both inside themselves and towards global markets. Are these two economies dual or dueling? This 3-volume set tries to answer this question by providing comprehensive analyses scoping varied economic issues.This volume set covers both China's and India's strategies and objectives in international governance, their ... En savoir plus

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