Brada, Jaroslav; Buus, Tomáš - In: European financial and accounting journal : EFAJ 4 (2009) 2, pp. 65-78
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter "MNE"). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be described by matrix form. Therefore the basic...
