Since the TER method has not been tested yet, this paper also aims to demonstrate its application on real world data and to evaluate its usability. The objective of this paper is to verify whether selected MNEs engaged in the digital economy tend to shift profits from the Czech Republic to jurisdictions with lower taxation using the tax evasion rate (TER) indicator and the transactional net margin method (TNNM). It is of great interest to the relevant countries to be able to identify such practices and react with appropriate measures. Multinational enterprises (MNEs) use different methods and structures for base erosion and profit shifting (BEPS) to optimize the tax liability of the group.
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