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Corporate tax base erosion and profit shifting out of the Czech Republic
Janský, Petr; Kokeš, Ondřej - In: Post-communist economies 27 (2015) 4, pp. 537-546
Persistent link: https://www.econbiz.de/10011446573
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Tax and nontax incentives in income shifting : evidence from shadow insurers
Hepfer, Bradford F.; Wilde, Jaron H.; Wilson, Ryan J. - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 219-262
Persistent link: https://www.econbiz.de/10012297248
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Profit-shifting from Czech multinational companies to European tax havens
Janský, Petr; Kokeš, Ondřej - In: Applied economics letters 23 (2016) 16/18, pp. 1130-1133
Persistent link: https://www.econbiz.de/10011701643
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The effect of tax-motivated income shifting on information asymmetry
Chen, Ciao-Wei; Hepfer, Bradford F.; Quinn, Phillip J.; … - In: Review of accounting studies 23 (2018) 3, pp. 958-1004
Persistent link: https://www.econbiz.de/10011900442