Lukas Moravec & Jan Rohan

Lukas Moravec & Jan Rohan, Department of Business and Finance, Faculty of Management & Economics, Czech University of Life Sciences, Prague 

Lukas Moravec is a tax tutor at the Czech University of Life Sciences Prague, Bohemia and a lector at the College of European and Regional Studies in Ceske Budejovice, Bohemia particularly. His research work aims at the tax competition and the tax havens role on one side and on other side he participates in the indirect taxes fraud risk analysis development.

Jan Rohan is a Ph.D. student at the Czech University of Life Sciences Prague. His research is focused on the tax havens and the tax planning issue. He works for General Financial Directorate of the Czech Republic where he is responsible for the administrative cooperation in tax matters and the international exchange of tax information.

Paper Title:

"Tax Information Exchange Impact on FDI: Tax Havens Czech Case Study"

Paper Summary: 

The paper estimates the impact of tax information international exchange instruments application on foreing direct investments (FDI) allocated in the Czech Republic through companies established in the preferential tax jurisdictions and quantifies the FDI changes.