Corporate tax base erosion and profit shifting out of the Czech Republic

Petr Jánský · Ondřej Kokeš

33 citations0/0 files storedPost-Communist Economies

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

This article contributes to the growing systematic evidence of corporate tax base erosion and profit shifting out of most countries into other countries, including tax havens, by analysing the situation in one of the post-communist economies. We analyse financial and ownership data of 13,603 companies operating in the Czech Republic, including multinational corporations (4124), some of which have links to tax havens (528). We present empirical evidence suggesting that the effect of the multinational corporations’ links with tax havens on the debt ratio of companies in the Czech Republic is positive. The evidence on profits and taxes is not so conclusive. We provide policy implications and conclude with questions for further research.

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References

1994Fiscal Paradise: Foreign Tax Havens and American Business 2007International profit shifting within multinationals: A multi-country perspective 2002Tax-motivated transfer pricing and US intrafirm trade prices 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD 2012Corporate taxation and the choice of patent location within multinational firms 2013Addressing Base Erosion and Profit Shifting 2010Tax havens: how globalization really works 2013International Tax and Public Finance

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