{"title":"捷克共和国的利润转移--部门方法","authors":"Jan Pavel, Jana Tepperová","doi":"10.1080/00128775.2023.2299815","DOIUrl":null,"url":null,"abstract":"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...","PeriodicalId":45883,"journal":{"name":"Eastern European Economics","volume":"1 1","pages":""},"PeriodicalIF":1.3000,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Profit Shifting in the Czech Republic – A Sectoral Approach\",\"authors\":\"Jan Pavel, Jana Tepperová\",\"doi\":\"10.1080/00128775.2023.2299815\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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...\",\"PeriodicalId\":45883,\"journal\":{\"name\":\"Eastern European Economics\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":1.3000,\"publicationDate\":\"2024-01-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Eastern European Economics\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.1080/00128775.2023.2299815\",\"RegionNum\":4,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Eastern European Economics","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1080/00128775.2023.2299815","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
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...
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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