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Articles

Profit-shifting from Czech multinational companies to European tax havens

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Jan Pavel, Jana Tepperová & Markéta Arltová. (2021) Tax factors affecting FDI allocation in the EU post-socialist states. Post-Communist Economies 33:6, pages 710-725.
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Danuše Nerudová, Marian Dobranschi, Veronika Solilová & Marek Litzman. (2020) Profit shifting to onshore and offshore tax havens: the case of Visegrad countries. Post-Communist Economies 32:7, pages 904-946.
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Articles from other publishers (24)

Marian Dobranschi, Danuše Nerudová, Veronika Solilová & Marek Litzman. (2023) An alternative measure of profit shifting and corporate income tax losses. Journal of Multinational Financial Management 70-71, pages 100822.
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Vĭt Jedlicka. (2023) International Tax Planning and Ownership Structure in the Czech Republic. Amfiteatru Economic 25:64, pages 867.
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Petr Janský. (2022) Corporate Effective Tax Rates for Research and Policy. Public Finance Review 51:2, pages 171-205.
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Danuse Nerudova, Marian Dobranschi, Veronika Solilová & Marek Litzman. (2023) Onshore and offshore profit shifting and tax revenue losses in the European Union. Economic Modelling 119, pages 106111.
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Dominika Gajdosikova, Katarina Valaskova, Tomas Kliestik & Maria Kovacova. (2023) Research on Corporate Indebtedness Determinants: A Case Study of Visegrad Group Countries. Mathematics 11:2, pages 299.
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Suveera Gill, Taruntej Singh Arora & Karan Gandhi. (2022) Tax rate motivated profit shifting and base erosion by multinational corporations: Indian evidence. International Journal of Emerging Markets.
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Alberto Aziani, Joras Ferwerda & Michele Riccardi. (2021) Who are our owners? Exploring the ownership links of businesses to identify illicit financial flows. European Journal of Criminology 19:6, pages 1542-1573.
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Aneta Pivoňková & Jana Tepperová. (2021) Interest Limitation Rule Under ATAD: Case of the Czech Republic. DANUBE 12:2, pages 121-134.
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Danuše Nerudová, Veronika Solilová, Lucie Formanová & Marek Litzman. (2021) Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation. Politická ekonomie 69:2, pages 145-169.
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Michal Friedrich & Jana Tepperova. (2021) Identification of base erosion and profit shifting using tax evasion rate. Society and Economy 43:1, pages 75-92.
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Vít Jedlička. (2021) The Use of International Tax Planning in Subsidiaries from the Financial and ICT Sectors in the Czech Republic. E+M Ekonomie a Management 24:1, pages 182-196.
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Jan Pavel & Jana Tepperová. (2021) ATP Identification Using Balance of Payments Data: Case of the Czech Republic. Prague Economic Papers 30:1, pages 3-19.
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Leoš Vítek & Veronika Solilová. 2021. Profit Shifting and Tax Base Erosion. Profit Shifting and Tax Base Erosion 157 217 .
Marian Dobranschi, Veronika Solilová, Marek Litzman & Danuše Nerudová. 2021. Profit Shifting and Tax Base Erosion. Profit Shifting and Tax Base Erosion 115 156 .
Jan Pavel & Jana Tepperová. 2021. Profit Shifting and Tax Base Erosion. Profit Shifting and Tax Base Erosion 93 114 .
Jana Tepperová, Jan Pavel, Marian Dobranschi, Veronika Solilová & Danuše Nerudová. 2021. Profit Shifting and Tax Base Erosion. Profit Shifting and Tax Base Erosion 45 92 .
Veronika Solilová, Danuše Nerudová & Marian Dobranschi. 2021. Profit Shifting and Tax Base Erosion. Profit Shifting and Tax Base Erosion 9 43 .
Veronika Solilová, Danuše Nerudová & Marian Dobranschi. 2021. Profit Shifting and Tax Base Erosion. Profit Shifting and Tax Base Erosion 1 7 .
Jakub Ječmínek, Lukáš Moravec & Gabriela Kukalová. (2020) Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities. Politická ekonomie 68:1, pages 3-17.
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Danuse Nerudova, Veronika Solilova, Marek Litzman & Petr Janský. (2019) International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations. Development Policy Review 38:1, pages 124-139.
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Michal Istok, Hussam Musa, Peter Kristofík & Lea Slampiakova. 2020. Advances in Cross-Section Data Methods in Applied Economic Research. Advances in Cross-Section Data Methods in Applied Economic Research 147 158 .
Michal Ištok & Mária Kanderová. (2019) DEBT/ASSET RATIO AS EVIDENCE OF PROFIT-SHIFTING BEHAVIOUR IN THE SLOVAK REPUBLIC. Technological and Economic Development of Economy 25:6, pages 1293-1308.
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Samer Khouri, Lubos Elexa, Michal Istok & Andrea Rosova. (2019) A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity. Sustainability 11:10, pages 2803.
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Alberto AzianiAlberto Aziani. 2018. Illicit Financial Flows. Illicit Financial Flows 1 19 .

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