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dc.contributor.authorAnarfi, Daniel
dc.contributor.authorNerudová, Danuše
dc.date.accessioned2021-07-26T00:02:12Z
dc.date.available2021-07-26T00:02:12Z
dc.date.issued2018
dc.identifier43915809
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1385
dc.description.abstractThe aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm-level bank data from the Bankscope database of multinational subsidiary banks operating in Eastern Europe for a period of 10 years (2006-2015). An empirical analysis is performed on the panel data to identify the profit-shifting activities of these banks. Focusing on the banking sector of Eastern European countries, which are a microcosm of the European Union, substantial evidence of profit shifting is found and confirms that banks have enhanced tax-planning opportunities similar to firms from different jurisdictions. The paper also seeks to contribute to recommendations on how fair and sustainable taxation and social policy reforms can increase the economic stability of the EU member states.en
dc.format729-736
dc.publisherMendelova univerzita v Brně
dc.relation10.11118/actaun201866030729
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://doi.org/10.11118/actaun201866030729
dc.rightsCC BY-NC-ND 4.0
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectEastern Europeen
dc.subjectMultinationalsen
dc.subjectProfit shiftingen
dc.subjectSubsidiary banksen
dc.titleProfit shifting and the tax response of multinational banks in eastern Europeen
dc.typeJ_ČLÁNEK
dc.date.updated2021-07-26T00:02:12Z
dc.description.versionOA
local.identifier.doi10.11118/actaun201866030729
local.identifier.scopus2-s2.0-85049876274
local.number3
local.volume66
local.identifier.obd43915809
local.identifier.e-issn2464-8310
dc.identifier.orcidNerudová, Danuše 0000-0001-8150-6107
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je CC BY-NC-ND 4.0