Ovlivňují české společnosti základ daně transakcemi se zahraničními spřízněnými osobami?
[Do Czech Companies Influence Tax Base Using Intercompany Transactions?]
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DOI: 10.18267/j.polek.1191
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More about this item
Keywords
profit shifting; tax base; corporate taxation; ROE; ROA;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
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