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Profit-shifting from Czech multinational companies to European tax havens

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References

2007International profit shifting within multinationals: A multi-country perspective647 cited
2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
2013Action Plan on Base Erosion and Profit Shifting438 cited
2016Base Erosion, Profit Shifting and Developing Countries259 cited
2015Base Erosion, Profit Shifting and Developing Countries206 cited
2015The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy175 cited
2012Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands143 cited
2015International Profit‐Shifting out of Developing Countries and the Role of Tax Havens62 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
2022Profit-shifting behaviour of emerging multinationals from India21 cited
2022Tax provisioning by extractive industry multinational subsidiaries19 cited
2022Onshore and offshore profit shifting and tax revenue losses in the European Union

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18 cited

2019A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity16 cited

2018Estimation of international tax planning impact on corporate tax gap in the Czech Republic15 cited

2020Tax factors affecting FDI allocation in the EU post-socialist states15 cited