Profit shifting behaviour between sisters companies : the case of Czech Republic
Danuše Nerudová, Veronika Solilová and Marian Dobranschi, Marek Litzman
| Year of publication: |
2019
|
|---|---|
| Authors: | Nerudová, Danuše ; Solilová, Veronika ; Dobranschi, Marian ; Litzman, Marek |
| Published in: |
International journal of trade and global markets. - Olney : Inderscience, ISSN 1742-7541, ZDB-ID 2444196-X. - Vol. 12.2019, 3/4, p. 300-310
|
| Subject: | profit shifting | tax differential | semi-elasticity | statutory CIT rate | instrumental variables | sister companies | Czech Republic | Tschechien | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJTGM.2019.101558 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012154696