Department of Accounting and Taxes (FBE) - list of publications


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ANARFI, D. -- NERUDOVÁ, D. Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 13--23. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf

Original name: Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe
Czech name:
Written by (author): Daniel Anarfi, MBA
prof. Ing. Danuše Nerudová, Ph.D.
Department: Department of Accounting and Taxes
Kind of publication: article in proceedings
Collection: Enterprise and Competitive Environment: Conference Proceedings
Nature of article: paper
Part number:
Starting page: 13
Up to page: 23
Number of pages: 11
UT WoS code according to Web of Science:
Original language: English
Description in original language: The 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.
Description in Czech:
Key words: english: Subsidiary Banks, Multinationals, Profit Shifting, Eastern Europe
Year of submission: 2017
Year of transmission:
RIV identification number:
URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
 
Entry made by: Daniel Anarfi, MBA
Last change: 14. 06. 2017, 08:53 (Markéta Hejčová, DiS.)

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Source specification:

Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017. ISBN 978-80-7509-499-5.

Original name: Enterprise and Competitive Environment: Conference Proceedings
English name:
Czech name:
Editor:
Kind of publication: conference proceedings
ISBN: 978-80-7509-499-5
Publisher: Mendelova univerzita v Brně
Place of publishing: Brno
Form of publication: printed version
Issue and volume number:
Year of publication: 2017
Issue number:
Number of pages:
Entry: 20th Annual International Conference Enterprise and Competitive Environment
Original language:
Description in original language:
Description in English:
Description in Czech:
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 08:53 (Markéta Hejčová, DiS.)

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Source specification:

20th Annual International Conference Enterprise and Competitive Environment. 9. 3. 2017 - 10. 3. 2017, Brno (CZ).

Original name: 20th Annual International Conference Enterprise and Competitive Environment
English name:
Promoter:
Department: Information Centre
Kind of publication: holding a conference
Venue: Brno
Organizer:
Country: Czech Republic
Time scope of event: worldwide event
Conference type: others
Abbreviation:
Order number:
Starting date : 9. 3. 2017
End of study: 10. 3. 2017
Held in year : 2017
Total number of participants:
Total number of participants from abroad:
Original language: Czech
Description in original language:
Description in English:
Year of transmission:
RIV identification number:
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 08:53 (Markéta Hejčová, DiS.)

Evaluation of publication:

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interesting
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practical
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