Tomas Buus

University of Economics, Prague

Nam. W. Churchilla 4

Praha, 130 67

Czech Republic

SCHOLARLY PAPERS

12

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Scholarly Papers (12)

1.

Economics of Transfer Pricing Reviewed

Number of pages: 7 Posted: 02 Jan 2007 Last Revised: 19 Dec 2010
Tomas Buus and Jaroslav Brada
University of Economics, Prague and University of Economics, Prague
Downloads 1,383 (16,927)
Citation 1

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multibusiness enterprise, OECD taxation guidelines, transfer pricing, vertical integration

2.

Expectations of Mean-Reverting Profitability: The Case of Valuation Multiples

European Financial and Accounting Journal, Vol. 3, No. 2, pp. 26-50, 2008
Number of pages: 25 Posted: 20 May 2008 Last Revised: 13 Jun 2013
Tomas Buus
University of Economics, Prague
Downloads 326 (113,296)

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Profitability, expectations, mean-reversion, valuation, multiples

3.

Searching for Potential Tax-Evasive Transfer Pricing in Multinational Enterprises: A Mathematical Approach

Number of pages: 5 Posted: 12 Jan 2011
Tomas Buus and Jaroslav Brada
University of Economics, Prague and University of Economics, Prague
Downloads 164 (219,748)

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Transfer price, tax evasion, multinational enterprise, mathematical taxation

4.

Cost of Equity and Tax Shields: General Framework

Number of pages: 14 Posted: 24 Jul 2012
Tomas Buus
University of Economics, Prague
Downloads 115 (289,896)

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WACC, cost of equity, tax shield

5.

VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?

European Financial and Accounting Journal, Vol. 5, No. 1, pp. 28-50, 2010
Number of pages: 23 Posted: 17 Dec 2010
Tomas Buus and Jaroslav Brada
University of Economics, Prague and University of Economics, Prague
Downloads 95 (329,672)

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Tax Credits, VAT, Transfer Prices, Multinational Enterprises, Pareto Optimum

6.

Performance of Quoted and Non-Quoted Companies in the Europe

European Financial and Accounting Journal, Vol. 3, No. 4, pp. 45-69, 2008
Number of pages: 25 Posted: 23 Jul 2008 Last Revised: 19 Dec 2010
Tomas Buus
University of Economics, Prague
Downloads 91 (338,754)

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Profitability, quotation, agency cost

7.

Sharing Cost of Shared Services Centre

European Financial and Accounting Journal, Vol. 6, No. 4, pp. 49-59, 2011
Number of pages: 11 Posted: 24 Jul 2012
Tomas Buus
University of Economics, Prague
Downloads 74 (382,994)

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distribution centre, cash pool, capacity, cost attribution

8.

Mean Reversion, Partial Adjustment, and Expected Earnings

Number of pages: 31 Posted: 23 Aug 2013
Tomas Buus
University of Economics, Prague
Downloads 69 (397,887)
Citation 1

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earnings mean reversion, partial adjustment, expectations

9.

Sharing Capacity Cost in Shared Services Centre

European Financial and Accounting Journal, 2011, vol. 6, no. 4, pp. 49-59
Number of pages: 11 Posted: 03 Dec 2009 Last Revised: 02 Aug 2012
Tomas Buus
University of Economics, Prague
Downloads 67 (404,111)

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Distribution centre, Cash Pool, Capacity, Transfer Pricing, Price

10.

Can Profit-Shifting be Resolved by Penalization?

European Financial and Accounting Journal, Vol. 5, No. 3-4, pp. 56-74, 2010
Number of pages: 19 Posted: 17 Dec 2010 Last Revised: 13 Jan 2011
Tomas Buus and Jaroslav Brada
University of Economics, Prague and University of Economics, Prague
Downloads 63 (417,222)

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Tax Evasion, Transfer Prices, Multinational Enterprises

11.

Expectations of Profitability Mean-Reversion in Europe

Posted: 24 Oct 2011 Last Revised: 22 Aug 2013
Tomas Buus
University of Economics, Prague

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profitability, expectations, mean-reversion, valuation, multiples

12.

Terminal Value Parameters: A Short Note

European Financial and Accounting Journal, Vol. 2, No. 2, pp. 44-54, 2007
Posted: 17 May 2007 Last Revised: 22 Aug 2013
Tomas Buus
University of Economics, Prague

Abstract:

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valuation, investments, terminal value