Employment of shareholders-individuals in tax planning through Panama Papers destinations: A case study for the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43915147" target="_blank" >RIV/62156489:43110/18:43915147 - isvavai.cz</a>
Result on the web
<a href="https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.pdf" target="_blank" >https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Employment of shareholders-individuals in tax planning through Panama Papers destinations: A case study for the Czech Republic
Original language description
Panama Papers have revealed a number of specific stories where financial secrecy, anonymous ownership or shell companies play an important role in the world economy and while the news stories contributed to better understanding of this until now mostly hidden underworld, a systematic estimate of its scale and importance has proved more elusive. The paper researched the importance of the Panama papers tax havens in profit-shifting from the Czech Republic. We found that MNEs may shift the profits to these tax havens. Generally, the profit shifting within the structure of the entities with the link to the tax haven is done through the shift of operating revenues or the costs. The profit shifting through debt channel was not identified in case of the Czech Republic.
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
Proceedings of the 23rd International Conference Theoretical and Practical Aspects of Public Finance 2018
ISBN
978-80-245-2283-8
ISSN
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e-ISSN
neuvedeno
Number of pages
7
Pages from-to
103-109
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 13, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000456200200014

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