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VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
Buus, Tomáš; Brada, Jaroslav - In: European Financial and Accounting Journal 5 (2010) 1, pp. 28-50
In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort … the base of theoretical discussion and thought experiments we conclude that VAT is due to its nature superior regarding … these requirements. We also have found out that a wider use of tax credits within VAT would be useable to prevent profit …
Persistent link: https://www.econbiz.de/10010512856
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VAT and tax credits : a way to eliminate tax-evasive use of transfer prices?
Buus, Tomáš; Brada, Jaroslav - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 28-50
In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort … the base of theoretical discussion and thought experiments we conclude that VAT is due to its nature superior regarding … these requirements. We also have found out that a wider use of tax credits within VAT would be useable to prevent profit …
Persistent link: https://www.econbiz.de/10011459547
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Can Profit-shifting be Resolved by Penalization?
Buus, Tomáš; Brada, Jaroslav - In: European Financial and Accounting Journal 5 (2010) 3-4, pp. 56-74
We examine contemporary practice of transfer pricing rules enforcement in this paper. We have used neoclassical microeconomic framework with transfer price estimated via comparable uncontrolled price method. We have found that if vertically integrated multinational enterprise (MNE) has...
Persistent link: https://www.econbiz.de/10010512868
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Can Profit-shifting be Resolved by Penalization?
Buus, Tomáš; BRADA, Jaroslav - In: European Financial and Accounting Journal 2010 (2010) 3, pp. 56-74
We examine contemporary practice of transfer pricing rules enforcement in this paper. We have used neoclassical microeconomic framework with transfer price estimated via comparable uncontrolled price method. We have found that if vertically integrated multinational enterprise (MNE) has...
Persistent link: https://www.econbiz.de/10011195343
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Can profit-shifting be resolved by penalization?
Buus, Tomáš; Brada, Jaroslav - In: European financial and accounting journal : EFAJ 5 (2010) 3/4, pp. 56-74
We examine contemporary practice of transfer pricing rules enforcement in this paper. We have used neoclassical microeconomic framework with transfer price estimated via comparable uncontrolled price method. We have found that if vertically integrated multinational enterprise (MNE) has...
Persistent link: https://www.econbiz.de/10011459830
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Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises
Brada, Jaroslav; Buus, Tomáš - In: European Financial and Accounting Journal 4 (2009) 2, pp. 65-78
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be described by matrix form. Therefore the...
Persistent link: https://www.econbiz.de/10010512841
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Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises
BRADA, Jaroslav; Buus, Tomáš - In: European Financial and Accounting Journal 2009 (2009) 2, pp. 65-78
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be described by matrix form. Therefore the...
Persistent link: https://www.econbiz.de/10011195370
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Detection of possible tax-evasive transfer pricing in multinational enterprises
Brada, Jaroslav; Buus, Tomáš - In: European financial and accounting journal : EFAJ 4 (2009) 2, pp. 65-78
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter "MNE"). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be described by matrix form. Therefore the basic...
Persistent link: https://www.econbiz.de/10011459466
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On the Necessity of Using Average Cost as a Base for Transfer Price
Buus, Tomáš; Brada, Jaroslav - In: European Financial and Accounting Journal 3 (2008) 3, pp. 79-94
Both older and recent literature on transfer pricing is not unified about the opinion whether optimal transfer price should be equal to marginal cost of supplying company and set by centralized decision (of vertically integrated multibusiness enterprise headquarters) or whether it should be set...
Persistent link: https://www.econbiz.de/10010512826
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VAT and Tax Credits : A Way to Eliminate Tax-Evasive Use of Transfer Prices?
Buus, Tomas - 2010
In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort … the base of theoretical discussion and thought experiments we conclude that VAT is due to its nature superior regarding … these requirements. We also have found out that a wider use of tax credits within VAT would be usable to prevent profit …
Persistent link: https://www.econbiz.de/10013135085