A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2018; you can also visit the original URL.
The file type is application/pdf.
Projekt Base erosion and profit shifting
2018
AUC IURIDICA
Preserved Fulltext
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