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Project Base Erosion and Profit Shifting The text deals with the issue of the base erosion and profit shifting as an instrument tackling tax avoidance schemes. This paper points out the particular questions arising from the regulation and stresses the impacts on the tax payers and investors. Finally, the author evaluated the Czech approach to the base erosion and profit shifting.doi:10.14712/23366478.2017.39 fatcat:jessrwclnjcore747atfwyum2a