Profit Shifting in the Czech Republic – A Sectoral Approach
Author:
Affiliation:
1. Department of Public Finance, Prague University of Economics and Business, Prague, Czech Republic
Funder
Grantová Agentura České Republiky
Publisher
Informa UK Limited
Link
https://www.tandfonline.com/doi/pdf/10.1080/00128775.2023.2299815
Reference27 articles.
1. How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
2. Aubry M. and T. Dauphin. 2017. Opening the Vaults: The Use of Tax Havens by Europe’s Biggest Banks . Oxfam International. Oxford. Accessed February 15 2022. https://www.oxfam.org/en/research/opening-vaults.
3. Avi-Yonah, R. S., and C. H. Panayi. 2010. “Rethinking Treaty-Shopping: Lessons for the European Union.” In Tax Treaties: Building Bridges Between Law and Economics, edited by M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, and M. Zagler, 21–50. Amsterdam: IBFD.
4. Profit Shifting and Industrial Heterogeneity
5. Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures
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