Daniel Anarfi, MSc.

Doctoral thesis

Implications of Profit Shifting and "Aggressive" Tax Planning by Multinationals Companies in Ghana

Implications of Profit Shifting and "Aggressive" Tax Planning by Multinationals Companies in Ghana
Abstract:
The purpose of the study was to analyse the issues of base erosion and profit shifting by multinational companies operating in Ghana. The current global tax system and the structure and set up of multinationals has created an opportunity for these MNCs to shift profits from one affiliate to the other. Thus, multinational companies shift profit to different affiliate by using techniques such as transfer …more
Abstract:
The purpose of the study was to analyse the issues of base erosion and profit shifting by multinational companies operating in Ghana. The current global tax system and the structure and set up of multinationals has created an opportunity for these MNCs to shift profits from one affiliate to the other. Thus, multinational companies shift profit to different affiliate by using techniques such as transfer …more
 
 
Language used: English
Date on which the thesis was submitted / produced: 12. 1. 2020

Thesis defence

  • Supervisor: prof. Ing. Danuše Nerudová, Ph.D.
  • Reader: Leoš Vítek, doc. Ing., Ph.D., Jitka Janová, doc. Ing. Mgr., Daniel Stavárek

Citation record

Full text of thesis

Contents of on-line thesis archive
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Other ways of accessing the text
Institution archiving the thesis and making it accessible: Mendelova univerzita v Brně, Provozně ekonomická fakulta

Mendel University in Brno

Faculty of Business and Economics

Doctoral programme / field:
Economics and Management / Business Management and Economics