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
Anotácia:
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 …viac
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 …viac
 
 
Jazyk práce: English
Datum vytvoření / odevzdání či podání práce: 12. 1. 2020

Obhajoba závěrečné práce

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

Citační záznam

Plný text práce

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Instituce archivující a zpřístupňující práci: Mendelova univerzita v Brně, Provozně ekonomická fakulta

Mendel University in Brno

Faculty of Business and Economics

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