Since 2014
Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic
European Journal of Business Science and Technology
View Archive Info| Field | Value | |
| Title |
Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic
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| Creator |
Anarfi, Daniel
Nerudová, Danuše |
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| Description |
This paper uses data from AMADEUS provided by the Bureau van Dijk in a single industry (the mining sector) and in one country (the Czech Republic) for the 10-year period 2005–2014 to seek evidence of profit-shifting activities. The data used comprises of all multinational companies operating in the industry and we defined a multinational company as having a shareholding of (50+1%) of the total shares of the entire company. We applied the method identified by earlier authors in our panel regression analysis and the result provided no evidence of profit shifting in our random effect model estimations. Our studies did not confirm the previous empirical literature findings. The results seem to suggest that using a small sample of data to find evidence of profit shifting is difficult and it rather requires a large sample of national data, across an industry or country.
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| Publisher |
Mendel University in Brno
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| Date |
2017-11-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
application/vnd.openxmlformats-officedocument.wordprocessingml.document |
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| Identifier |
https://journal.ejobsat.cz/index.php/ejobsat/article/view/72
10.11118/ejobsat.v3i1.72 |
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| Source |
European Journal of Business Science and Technology; Vol 3 No 1 (2017); pp. 5–12
2694-7161 2336-6494 |
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| Language |
eng
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| Relation |
https://journal.ejobsat.cz/index.php/ejobsat/article/view/72/pdf_38
https://journal.ejobsat.cz/index.php/ejobsat/article/view/72/133 |
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| Rights |
Copyright (c) 2017 European Journal of Business Science and Technology
http://creativecommons.org/licenses/by-sa/4.0 |
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