Taxation in Finance and Accounting

An Introduction to Theory and Practice

Joaquim Miranda Sarmento (Autor)

Buch | Softcover

XIX, 301 Seiten

2024 | 1st ed. 2023
Springer International Publishing (Verlag)
978-3-031-22099-9 (ISBN)

Artikel merken

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.

Joaquim Miranda Sarmento is an Assistant Professor of Finance at the Lisbon School of Economics & Management ISEG (Portugal). He holds a PhD in Finance from Tilburg University (Netherlands). He was Chief Economic Advisor to the President of the Portuguese Republic and has worked at the UTAO (Technical Budget Support Unit at Parliament) in Portugal. He has more than 10 years of professional experience in the field at the Portuguese Ministry of Finance.

Chapter 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.

Erscheinungsdatum	10.02.2024
Reihe/Serie	Springer Texts in Business and Economics
Zusatzinfo	XIX, 301 p. 1 illus.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Gewicht	498 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Accounting • Finance • IFRS • Tax • Taxation
ISBN-10	3-031-22099-4 / 3031220994
ISBN-13	978-3-031-22099-9 / 9783031220999
Zustand	Neuware