Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
Companies use different methods and techniques to transfer taxable profits to tax havens. The paper aims at analysing the influence of the relocation of the registered office of Slovak companies in tax havens in relation to the leverage ratio and the ratio of debt per sales and to verify the use of...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Vilnius Gediminas Technical University
2019-10-01
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| Series: | Technological and Economic Development of Economy |
| Subjects: | |
| Online Access: | https://mma.vgtu.lt/index.php/TEDE/article/view/11338 |