Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic
The aim of this paper is to measure the magnitude of profit shifting in the Czech Mining industry. The paper source data from AMADEUS provided by the Bureau van Dijk for the 10-year period 2005-2014 to seek evidence of profit-shifting activities and measure the magnitude. The paper applies panel reg...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Mendel University, Brno
2017-11-01
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| Series: | European Journal of Business Science and Technology |
| Subjects: | |
| Online Access: | https://ejobsat.cz/artkey/ejo-201701-0001_profit-shifting-activities-in-the-mining-sector-evidence-from-the-czech-republic.php |