Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31120%2F20%3A00055551" target="_blank" >RIV/61384399:31120/20:00055551 - isvavai.cz</a>
Result on the web
<a href="https://efaj.vse.cz/pdfs/efa/2020/01/03.pdf" target="_blank" >https://efaj.vse.cz/pdfs/efa/2020/01/03.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/j.efaj.231" target="_blank" >10.18267/j.efaj.231</a>
Alternative languages
Result language
angličtina
Original language name
Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications
Original language description
Main topics of the document: effective tax rate; international tax optimisation; global mobility; offshoring; FDI
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
European Financial and Accounting Journal
ISSN
1802-2197
e-ISSN
1805-4846
Volume of the periodical
15
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
20
Pages from-to
33-52
UT code for WoS article
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EID of the result in the Scopus database
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