Procházka, Petr - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 33-52
The research revolves around the topic of offshore destinations and role of tax in the decision where to locate TNCs’ investments or relocate employees. This paper exploits rich country-by-country reporting (CbCR) data that banking institutions operating in the EU with annual turnover over 750...