Identification of base erosion and profit shifting using tax evasion rate
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31110%2F21%3A00055645" target="_blank" >RIV/61384399:31110/21:00055645 - isvavai.cz</a>
Result on the web
<a href="https://akjournals.com/view/journals/204/aop/article-10.1556-204.2020.00026/article-10.1556-204.2020.00026.xml" target="_blank" >https://akjournals.com/view/journals/204/aop/article-10.1556-204.2020.00026/article-10.1556-204.2020.00026.xml</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1556/204.2020.00026" target="_blank" >10.1556/204.2020.00026</a>
Alternative languages
Result language
angličtina
Original language name
Identification of base erosion and profit shifting using tax evasion rate
Original language description
Main topics of the document: BEPS; multinational enterprises; transfer pricing; transactional net margin method
Czech name
—
Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
<a href="/en/project/GA18-14082S" target="_blank" >GA18-14082S: Fair corporate taxation: Measurement of the impact of the corporate profit shifting on the budget of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Society and Economy in Central and Eastern Europe
ISSN
1588-9726
e-ISSN
1588-970X
Volume of the periodical
43
Issue of the periodical within the volume
1
Country of publishing house
HU - HUNGARY
Number of pages
18
Pages from-to
75-92
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85103503592