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Corporate tax base erosion and profit shifting out of the Czech Republic
16 references·5 citing·39 second hop
Corporate tax base erosion and profit shifting out of the Czech Republic (2015)Corporate tax base erosion and profit shi…The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy (2015)The Financial Secrecy Index: …Tax Havens and the Production of Offshore FDI: An Empirical Analysis (2013)Tax Havens and the Production…International Tax and Public Finance (2013)International Tax and Public …Addressing Base Erosion and Profit Shifting (2013)Addressing Base Erosion and P…Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands (2012)Tax treaty shopping: structur…Corporate taxation and the choice of patent location within multinational firms (2012)Corporate taxation and the ch…Tax havens: how globalization really works (2010)Tax havens: how globalization…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Intercompany Loans and Profit Shifting - Evidence from Company-Level Data (2007)Intercompany Loans and Profit…Concept of Offshore Financial Centers (2007)Concept of Offshore Financial…Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know (2005)Distribution and Poverty Impa…Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Why Pay More? 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References

  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD490 cited
  • 2012Corporate taxation and the choice of patent location within multinational firms373 cited
  • 2013Addressing Base Erosion and Profit Shifting290 cited
  • 2010Tax havens: how globalization really works284 cited
  • 2013International Tax and Public Finance269 cited
  • 2015The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy175 cited
  • 2013Tax Havens and the Production of Offshore FDI: An Empirical Analysis175 cited
  • 2003Tax Morale in Transition Countries163 cited
  • 1988International Business Taxation: A Study in the Internationalization of Business Regulation149 cited
  • 2012Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands143 cited
  • 2007Concept of Offshore Financial Centers107 cited
  • 2005Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know

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107 cited
  • 2007Intercompany Loans and Profit Shifting - Evidence from Company-Level Data74 cited
  • Cited by

    • 2019DEBT/ASSET RATIO AS EVIDENCE OF PROFIT-SHIFTING BEHAVIOUR IN THE SLOVAK REPUBLIC23 cited
    • 2023Corporate Effective Tax Rates for Research and Policy23 cited
    • 2018International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations23 cited
    • 2020Tax factors affecting FDI allocation in the EU post-socialist states15 cited
    • 2020Profit shifting to onshore and offshore tax havens: the case of Visegrad countries14 cited