Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities
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DOI: 10.18267/j.polek.1264
Abstract: In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses… read more here.
Keywords: tax; methodology; tax planning; impact aggressive ... See more keywords