Search results
Title A study from Slovakia on the transfer of Slovak companies to tax havens and their impact on the sustainability of the status of a business entity Author info Samer Khouri, Ľuboš Elexa ... [et al.] Author Khouri Samer (25%)
Co-authors Elexa Ľuboš 1980- (25%) UMBEF03 - Katedra ekonomiky a manažmentu podniku
Ištok Michal 1989- (25%) UMBEF04 - Katedra financií a účtovníctva
Rosová Andrea (25%)
Source document Sustainability. Vol. 11, no. 10 (2019), pp. 1-18. - Basel : Multidisciplinary Digital Publishing Institute, 2019 Keywords tax planning daňové sadzby - tax rates profitability slovenské podniky - Slovak companies daňové raje - tax havens Form. Descr. články - journal articles Language English Country Switzerland systematics 33 URL Link na plný text Public work category ADC No. of Archival Copy 45261 Repercussion category VRŽINA, Stefan. Profit shifting to european tax havens : the case of subsidiaries of multinational companies in Serbia. In Teme. ISSN 0353-9719, 2020, vol. 44, no. 4, pp. 1441-1456.
ZHANG, Qingyang. Financial data anomaly detection method based on decision tree and random forest algorithm. In Journal of mathematics. ISSN 2314-4629, 2022, vol. 2022, art. no. 9135117, pp. 1-10.
KUANG, Jin - CHANG, Tse-Chen - CHU, Chia-Wei. Research on financial early warning based on combination forecasting model. In Sustainability. ISSN 2071-1050, 2022, vol. 14, no. 19, pp. 1-16.
HERMAN, Emilia - ZSIDO, Kinga-Emese - FENYVES, Veronika. Cluster analysis with K-Mean versus K-Medoid in financial performance evaluation. In Applied sciences - basel. ISSN 2076-3417, 2022, vol. 12, no. 16, pp. 1-19.
HU, Xiaoya. Design and application of a financial distress early warning model based on data reasoning and pattern recognition. In Advances in multimedia. ISSN 1687-5680, 2022, vol. 2022, art. no. 6049649, pp. 1-9.
DEMKO-RIHTER, Jelena - SEKEREZ, Vojislav - SPASIC, Dejan - CONIC, Nevena. The neglected focus on managerial aspect of transfer pricing policy in multidivisional companies - case of Serbia. In Systems. ISSN 2079-8954, 2023, vol. 11, no. 5, pp. 1-19.
JEDLICKA, Vit. International tax planning and ownership structure in the Czech republic. In Amfiteatru economic. ISSN 1582-9146, 2023, vol. 25, no. 64, pp. 867-884.
SOLILOVÁ, Veronika - NERUDOVÁ, Danuše - DOBRANSCHI, Marian. Profit shifting and tax base erosion in the twenty-first century. In Contributions to finance and accounting. Cham : Springer, 2021. ISBN 978-3-030-74961-3, pp. 9-43.
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika 
unrecognised
Title Interest expenses as a technique of profit shifting used by Slovak companies Author info Michal Ištok, Mária Kanderová Author Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Kanderová Mária 1965- (50%) UMBEF05 - Katedra kvantitatívnych metód a informačných systémov
Source document Hradec economic days : double-blind peer-reviewed proceedings part I. of the international scientific conference Hradec economic days 2019, February 5-6, 2019, Hradec Králové, Vol. 9, no. 1. S. 292-304. - Hradec Králové : University of Hradec Králové, 2019 ; Hradec Economic Days 2019 medzinárodná vedecká konferencia Keywords economy daňové raje - tax havens tax planning economic interests expenses Form. Descr. príspevky v zborníku - proceedings papers Language English Country Czech Republic systematics 33 Annotation The use of tax havens is both controversial and attractive for the academic community. Most research and output is associated with providing empirical evidence of shifting taxable profits from jurisdictions with higher tax to lower or zero tax jurisdictions. Various methods and techniques are used to shift profits, and we intend to analyze in greater detail one of the often-used profit shifting techniques. This paper aims to analyze the impact of the transfer of registered offices of Slovak companies to tax havens on the level of the reported ratio of interest expenses per assets before and after the transfer of the registered office to selected jurisdictions. In addition to statistical testing of the selected indicator before and after seat migration, we also provide a comparison of a selected indicator between Slovak companies' ownership links with tax havens and Slovak companies with no ownership links with tax havens. We divide tax havens into three categories, onshore, midshore an Public work category AFC No. of Archival Copy 44781 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised
Title Tax havens and company liquidity: Evidence from Slovakia Author info Michal Ištok, Peter Krištofík, Lea Šlampiaková Author Ištok Michal 1989- (35%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Krištofík Peter 1971- (30%) UMBEF04 - Katedra financií a účtovníctva
Šlampiaková Lea 1992- (35%) UMBEF04 - Katedra financií a účtovníctva
Source document Financial management of firms and financial institutions : 12th international scientific conference, 3rd September 2019, Ostrava, Czech Republic : proceedings. S. 95-102. - Ostrava : Vysoká škola báňská - Technická univerzita Ostrava, 2019 / Borovcová Martina ; Čulík Miroslav ; Dluhošová Dana ; Dvoroková Kateřina ; Fasora Ondřej ; Financial management of firms and financial institutions international scientific conference Keywords daňové raje - tax havens tax planning liquidity ratios Headings Geogr. Slovensko Form. Descr. príspevky v zborníku - proceedings papers Language English Country Czech Republic URL https://www.ekf.vsb.cz/export/sites/ekf/frpfi/en/conference-proceedings/Sbornik-final.pdf; https://www.ekf.vsb.cz/frpfi/en/conference-proceedings/ Public work category AFC No. of Archival Copy 46431 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised
Title Vhodné nastavenie majetkovej štruktúry ako nástroj ochrany majetku - súčasné trendy Author info Michal Ištok Author Ištok Michal 1989- (100%) UMBEF04 - Katedra financií a účtovníctva
Source document Scientia Iuventa 2015 : zborník príspevkov z medzinárodnej doktorandskej konferencie, Banská Bystrica 23. apríla 2015 : proceedings from international scientific conference of PhD. students. CD-ROM, s. 216-226. - Banská Bystrica : Univerzita Mateja Bela, Ekonomická fakulta, 2015 / Hronček Peter 1989- ; Smerek Lukáš 1986- ; Dubcová Katarína 1988- ; Ďaďo Jaroslav 1954- ; Gúčik Marian 1945- ; Scientia Iuventa 2015 medzinárodná doktorandská konferencia Keywords common reporting standards ownership chain tax planning Language Slovak Country Slovak Republic systematics 334 Public work category AFD No. of Archival Copy 33192 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised
File name Downloaded Size Comment 33192 26 1 MB