The impact of onshore and offshore tax havens on profit shifting: 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%3A43917215" target="_blank" >RIV/62156489:43110/19:43917215 - isvavai.cz</a>
Result on the web
<a href="https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF-2019_final.pdf" target="_blank" >https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF-2019_final.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The impact of onshore and offshore tax havens on profit shifting: the case of Czech Republic
Original language description
This paper is focused on the impact analysis of tax haven links on pre-tax profitability of Czech subsidiaries. The main scope is to investigate whether Czech subsidiaries' profit before tax income is affected when there are sister companies placed in onshore and offshore tax haven countries. Our paper researches the sensi-tivity of pre-tax profits to tax differences between Czech subsidiaries and their sister companies based in tax haven countries. The analysis is based on 50 worldwide tax havens. We expect that the pre-tax income of the Czech subsidiaries to be negatively affected when there are sisters companies based in tax haven countries.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
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
Article name in the collection
Proceedings of the 24th International Conference Theoretical and Practical Aspects of Public Finance 2019
ISBN
978-80-245-2318-7
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
82-89
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 12, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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