Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Jan Rohan"'
Autor:
Jan Rohan, Lukáš Moravec
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 2, Pp 721-726 (2017)
In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the
Externí odkaz:
https://doaj.org/article/6bf6f53208f94509a0ca607378b70364
Publikováno v:
DANUBE. 14:45-57
When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a2e8b13846e9db81aaf8a3a54e8a13c4
https://doi.org/10.2478/danb-2023-0003
https://doi.org/10.2478/danb-2023-0003
Autor:
Lukáš Moravec, Jan Rohan
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 2, Pp 721-726 (2017)
In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c9959b03734a1de20e51b39f59ad0c69
https://acta.mendelu.cz/65/2/0721/
https://acta.mendelu.cz/65/2/0721/
The issue of base erosion and profit shifting (BEPS) caused by multinational companies is a potential important impediment to tax collections. Because tax planning schemes utilized gaps and mismatches in tax rules to artificially shift profits to low
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e9d317c4fbb0c40aa36a669a16c40e2b
http://hdl.handle.net/11025/33846
http://hdl.handle.net/11025/33846
Publikováno v:
Scopus-Elsevier
A multibandband patch antenna design based on the Genetic Algorithm (GA) control of the pseudorandom generation of the patch topology in a grid of conductive cells is presented. GA operates on subdomains of the basic grid forming an original rectangu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b2c8f2c20bb3d716009d331b8ed0da95
https://doi.org/10.1109/eucap.2006.4585084
https://doi.org/10.1109/eucap.2006.4585084