Research on profit shifting techniques

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43913782" target="_blank" >RIV/62156489:43110/18:43913782 - isvavai.cz</a>
Result on the web
<a href="http://ece.mendelu.cz/wcd/w-rek-ece/ece2018_fin.pdf" target="_blank" >http://ece.mendelu.cz/wcd/w-rek-ece/ece2018_fin.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Research on profit shifting techniques
Original language description
This paper is concerned with reviewing the literature regarding the profit shifting techniques used by the Multinational Companies to avoid taxation. We review both theoretical and empirical studies in order to establish the main techniques of profit shifting and what is their reflection in the financial statements of the companies. Also, the paper aims to find what are the main factors that enhance profit shifting. The objective of this review is to provide a better appraisal of profit shifting techniques in a systematic manner, by showing what are the latest findings related to tax avoidance practices.
Czech name
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Czech description
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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)

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-561-9
ISSN
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e-ISSN
neuvedeno
Number of pages
11
Pages from-to
461-471
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 22, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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