捷克共和国的利润转移--部门方法

IF 1.3 4区 经济学 Q3 ECONOMICS
Jan Pavel, Jana Tepperová
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引用次数: 0

摘要

所谓渠道国的公司可能会参与激进的税收筹划。这些公司的财务指标可以识别这种行为的存在,有时还可以识别其类型。我们...
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Profit Shifting in the Czech Republic – A Sectoral Approach
Companies in so-called conduit countries can take part in aggressive tax planning. Financial indicators of these companies can identify the presence and sometimes also the type of such behavior. We...
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来源期刊
CiteScore
2.20
自引率
9.10%
发文量
32
期刊介绍: Eastern European Economics publishes original research on the newly emerging economies of Central and Eastern Europe, with coverage of the ongoing processes of transition to market economics in different countries, their integration into the broader European and global economies, and the ramifications of the 2008-9 financial crisis. An introduction by the journal"s editor adds context and expert insights on the articles presented in each issue.
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