Počet záznamov: 1  

Interest expenses as a technique of profit shifting used by Slovak companies

  1. NázovInterest expenses as a technique of profit shifting used by Slovak companies
    Aut.údajeMichal Ištok, Mária Kanderová
    Autor Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
    Spoluautori Kanderová Mária 1965- (50%) UMBEF05 - Katedra kvantitatívnych metód a informačných systémov
    Zdroj.dok. 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
    Kľúč.slová economy   daňové raje - tax havens   tax planning   economic interests   expenses  
    Form.deskr.príspevky v zborníku - proceedings papers
    Jazyk dok.angličtina
    KrajinaČeská republika
    Systematika 33
    AnotáciaThe 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
    Kategória publikačnej činnosti AFC
    Číslo archívnej kópie44781
    Kategória ohlasu TEPPEROVÁ, Jana - PAVEL, Jan - DOBRANSCHI, Marian - SOLILOVÁ, Veronika - NERUDOVÁ, Danuše. Methodological approaches to the measurement of profit shifting and tax base erosion. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 45-92.
    VÍTEK, Leoš - SOLILOVÁ, Veronika. Tax policy in relation to fair corporate taxation. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 157-217.
    DOBRANSCHI, Marian - SOLILOVÁ, Veronika - LITZMAN, Marek - NERUDOVÁ, Danuše. Economic analysis from the micro-perspective. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 115-156.
    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 Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 9-43.
    Katal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Báza dátxpca - PUBLIKAČNÁ ČINNOSŤ
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Počet záznamov: 1  

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