Abstract
ABSTRACT Companies in so-called conduit countries can take part in aggressive tax planning. Financial indicators of these companies can identify the presence and sometimes also the type of such behavior. We analyze financial indicators of 1,089 Czech companies who have their parent company abroad using regression analysis from 2010 to 2018. Our results showed differences in indicators and probability of the specific behavior among sectors, including the probable use of royalties for the transportation and storage sector, use of interest payments, and strategic transfer pricing in diverse groups of six (interest) and seven (transfer pricing) sectors.
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