Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens
In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the capital to preferential tax jurisdictions. Due to...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2017-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/65/2/0721/ |