Sklon nadnárodních entit k přesouvání zisků

This master’s thesis explores the phenomenon of profit shifting by multinational enterprises. The objective of this thesis is to verify whether select multinational enterprises engaged in digital economy tend to shift profits from the Czech Republic to jurisdictions with lower taxation using tax evasion rate (TER) indicator and transactional net margin method (TNNM). Since the TER method has not been tested yet, this thesis also aims to demonstrate its application on real-world data and to evaluate its usability using the case study method. Within a sample of five multinational enterprises, the analysis showed potential tendency to shift profits within Europe for four enterprises (Amazon, Apple, Google, Uber) and potential tendency to shift profits specifically from the Czech Republic for one enterprise (Amazon). It is, however, necessary to interpret TER as a preliminary indication of possible risks, rather than their exact quantification.