Profit shifting behaviour between sisters companies: The case of Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F19%3A43916276" target="_blank" >RIV/62156489:43110/19:43916276 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1504/IJTGM.2019.101558" target="_blank" >http://dx.doi.org/10.1504/IJTGM.2019.101558</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1504/IJTGM.2019.101558" target="_blank" >10.1504/IJTGM.2019.101558</a>
Alternative languages
Result language
angličtina
Original language name
Profit shifting behaviour between sisters companies: The case of Czech Republic
Original language description
The aim of this paper is to research the profit shifting behaviour within the same multinational group of companies. We investigate the sensitivity of pre-tax profit to tax differences between Czech subsidiaries and their sister companies placed in other European Union countries. The profit shifting behaviour is indirectly estimated by adopting Hines-Rice method. The objective of this research is to determine whether the reported pre-tax income is sensitive to the corporate income tax (CIT) differences. We expect an inversely related reaction of profit before taxation to tax differential. The degree of sensitivity should depend on the particular tax advantageous position of the Czech Republic relative to the other EU countries high corporate tax rates.
Czech name
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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
50206 - Finance
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
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Trade and Global Markets
ISSN
1742-7541
e-ISSN
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Volume of the periodical
12
Issue of the periodical within the volume
3-4
Country of publishing house
GB - UNITED KINGDOM
Number of pages
11
Pages from-to
300-310
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85070724652