Profit-shifting from Czech multinational companies to European tax havens

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F67985998%3A_____%2F16%3A00462442" target="_blank" >RIV/67985998:_____/16:00462442 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/00216208:11230/16:10326750

Výsledek na webu

<a href="http://dx.doi.org/10.1080/13504851.2015.1137543" target="_blank" >http://dx.doi.org/10.1080/13504851.2015.1137543</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1080/13504851.2015.1137543" target="_blank" >10.1080/13504851.2015.1137543</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Profit-shifting from Czech multinational companies to European tax havens

Popis výsledku v původním jazyce

Although tax havens have been affecting other countries for decades, only in recent years have the associated challenges been subject to intensive scrutiny in both research and policy areas. We contribute to the growing evidence of corporate tax base erosion and profit-shifting by testing multinational companies’ ownership links to individual tax havens rather than to groups of them, as is the case with most previous research. Our company-level analysis suggests that profit shifts through debt financing from the Czech Republic to Luxembourg, Switzerland and, to a lesser extent, the Netherlands. We have ascertained that tax havens are not limited to tiny islands and may actually be found among European countries. We also provide rough estimates of the impact of this profit-shifting on tax revenues as well as a policy recommendation.

Název v anglickém jazyce

Profit-shifting from Czech multinational companies to European tax havens

Popis výsledku anglicky

Although tax havens have been affecting other countries for decades, only in recent years have the associated challenges been subject to intensive scrutiny in both research and policy areas. We contribute to the growing evidence of corporate tax base erosion and profit-shifting by testing multinational companies’ ownership links to individual tax havens rather than to groups of them, as is the case with most previous research. Our company-level analysis suggests that profit shifts through debt financing from the Czech Republic to Luxembourg, Switzerland and, to a lesser extent, the Netherlands. We have ascertained that tax havens are not limited to tiny islands and may actually be found among European countries. We also provide rough estimates of the impact of this profit-shifting on tax revenues as well as a policy recommendation.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

Výsledek vznikl pri realizaci vícero projektů. Více informací v záložce Projekty.

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Applied Economics Letters

ISSN

1350-4851

e-ISSN

—

Svazek periodika

23

Číslo periodika v rámci svazku

16

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

4

Strana od-do

1130-1133

Kód UT WoS článku

000383110600003

EID výsledku v databázi Scopus

2-s2.0-84958062074