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Title Interest expenses as a technique of profit shifting used by Slovak companies Author info Michal Ištok, Mária Kanderová Author Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Kanderová Mária 1965- (50%) UMBEF05 - Katedra kvantitatívnych metód a informačných systémov
Source document Hradec economic days : double-blind peer-reviewed proceedings part I. of the international scientific conference Hradec economic days 2019, February 5-6, 2019, Hradec Králové, Vol. 9, no. 1. S. 292-304. - Hradec Králové : University of Hradec Králové, 2019 ; Hradec Economic Days 2019 medzinárodná vedecká konferencia Keywords economy daňové raje - tax havens tax planning economic interests expenses Form. Descr. príspevky v zborníku - proceedings papers Language English Country Czech Republic systematics 33 Annotation The use of tax havens is both controversial and attractive for the academic community. Most research and output is associated with providing empirical evidence of shifting taxable profits from jurisdictions with higher tax to lower or zero tax jurisdictions. Various methods and techniques are used to shift profits, and we intend to analyze in greater detail one of the often-used profit shifting techniques. This paper aims to analyze the impact of the transfer of registered offices of Slovak companies to tax havens on the level of the reported ratio of interest expenses per assets before and after the transfer of the registered office to selected jurisdictions. In addition to statistical testing of the selected indicator before and after seat migration, we also provide a comparison of a selected indicator between Slovak companies' ownership links with tax havens and Slovak companies with no ownership links with tax havens. We divide tax havens into three categories, onshore, midshore an Public work category AFC No. of Archival Copy 44781 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ 
unrecognised
Title Conservatism as a catalyst for economic changes in Central Europe states Author info Kalický Juraj, Lasicová Jana Author Kalický Juraj 1967- (50%) UMBPO03 - Katedra medzinárodných vzťahov a diplomacie
Co-authors Lasicová Jana 1946- (50%) UMBPO08 - Katedra bezpečnostných štúdií
Source document MEST journal. Vol. 5, no. 2 (2017), pp. 58-64. - Belehrad : Faculty of business and law, 2017 Keywords konzervativizmus - conservatism economic interests Language Slovak Country RS systematics 32 Annotation Geographical-political term Central Europe is not strictly defined neither in time nor in space. The states and the groupings of states that have ever occurred in this region are typical for a significant qualitative distinctive characteristics comparing to those states of Western Europe. Even though these Central European states account for conglomerates of nationalities, ethnics and religions, in fact, there is no destructive war that might have been waged among them by the end of 20th century. Central Europe, on its way to a new perception of the internal and foreign policy of states on the threshold of 21st century, had to overcome two enormous barriers. The first one concerned ideological change, the second one was related to the change of economic rules in national economies. From time to time, theoreticians differ in their opinion on which of those barriers was more preeminent to be overcome first. Logically, the political changes and the acceptance of a new ideology were a high priority, thus a base for transformation of economies had to be formed, which has been proved, especially from a time perspective. URL www.mest.meste.org/MEST_Najava_clanaka.html Public work category ADE No. of Archival Copy 39908 Repercussion category ROŠTEKOVÁ, Mária. In search of an adequate educational policy for foreign language teaching in Slovakia. In XLinguae. ISSN 1337-8384, 2019, vol. 12, no. 1XL, pp. 66-81.
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised
Title Economic Interests of Australia on the Regional and Global Levels Par.title Ekonomické záujmy Austrálie na regionálnej a globálnej úrovni Author info Peter Terem Author Terem Peter 1970- (100%) UMBPO05 - Katedra svetovej politiky
Source document Globalisation and its impact to society, regions and states : international conference, Ostrava 11. - 12 . 10. 2005. S. 133-145. - Ostrava : University of Ostrava, 2006 / Siwek Tadeusz ; Baar Vladimír 1953- ; Kern Jiří Note Bibl.: s. 145 Keywords ekonomické záujmy regionálne záujmy - regional interests ekonomická globalizácia - economic globalization economic interests globalizácia - globalization Headings Geogr. Austrália Language English Country Czech Republic systematics 332.122 Public work category AFC No. of Archival Copy 6465 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References (3) - PUBLIKAČNÁ ČINNOSŤ 
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