Can Profit-shifting be Resolved by Penalization?
Year of publication: |
2010
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Authors: | Buus, Tomáš ; Brada, Jaroslav |
Published in: |
European Financial and Accounting Journal. - Prague : University of Economics, Faculty of Finance and Accounting, ISSN 1805-4846. - Vol. 5.2010, 3-4, p. 56-74
|
Publisher: |
Prague : University of Economics, Faculty of Finance and Accounting |
Subject: | Tax evasion | Transfer prices | Multinational enterprises |
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | 10.18267/j.efaj.55 [DOI] 858971291 [GVK] hdl:10419/109853 [Handle] RePEc:prg:jnlefa:v:2010:y:2010:i:3:id:55:p:56-74 [RePEc] |
Classification: | D21 - Firm Behavior ; D29 - Production and Organizations. Other ; G39 - Corporate Finance and Governance. Other |
Source: |
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Can profit-shifting be resolved by penalization?
Buus, Tomáš, (2010)
-
Can Profit-shifting be Resolved by Penalization?
Buus, Tomáš, (2010)
-
VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
Buus, Tomáš, (2010)
- More ...
-
On the Necessity of Using Average Cost as a Base for Transfer Price
Buus, Tomáš, (2008)
-
Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises
Brada, Jaroslav, (2009)
-
VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
Buus, Tomáš, (2010)
- More ...