Blar i NHH Brage på forfatter "Schindler, Dirk"
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Royalty Taxation under Profit Shifting and Competition for FDI
Juranek, Steffen; Schindler, Dirk; Schneider, Andrea (Discussion paper;11/20, Working paper, 2020-09-09)Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This threatens not only the tax base of countries worldwide, it also affects the nature of competition ... -
Taxing Royalty Payments
Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;16/16, Working paper, 2016-09-16)The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role ... -
The effect from loss anticipation on debt shifting: empirical evidence from european multinational corporations
Selsås, Anna Ropeid; Strand, Rakel Haugen (Master thesis, 2017)This thesis examines whether multinational companies consider the anticipation of losses when deciding upon their optimal capital structure and debt shifting strategies. It is important to understand how capital is ... -
The Effect of Tax Havens on Host Country Welfare
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;19/15, Working paper, 2015-04-24)Multinational corporations can shift income into low-tax countries through transfer pricing and debt financing. While most developed countries use thin capitalization rules to limit the extent to which a subsidiary can ... -
The fellowship of the thin capitalization rules : an empirical analysis of the effect of earnings stripping rules in Norway, Finland, Spain and Germany
Løkholm, Jørgen; Thornes, Kristoffer (Master thesis, 2017)Governments across Europe have recently introduced tax reforms to counter the growing problem of multinational companies exploiting loopholes in tax regulations. We have analysed the effect of one type of tax regulation, ... -
The petroleum tax act and investment distortions : did the norwegian petroleum tax system become more or less distorted after the reduction of uplift in 2013?
Aas, Mette; Aronsveen, Anders (Master thesis, 2017)In light of Sandmo’s (1989) definition of neutrality, the objective of the thesis is to measure investment distortions in the Petroleum Tax Act (PTA) before and after the reduction of investment uplift in May 2013. The ... -
The tightness of country-specific income shifting regulation and multinationals’ transfer pricing : an empirical study of European multinational corporations and their majority-owned affiliates worldwide
Borge, Martin Zandjani; Byberg, Kjartan (Master thesis, 2018)The main objective of this study is to analyze the profit shifting behavior of European multinational companies and their worldwide web of majority-owned affiliates. Consequently, we test the effect when income shifting ... -
Transfer pricing and debt shifting in multinationals
Schindler, Dirk; Schjelderup, Guttorm (Discussion papers;22/14, Working paper, 2014-05)There is a growing concern that governments lose substantial corporate tax revenue due to transfer pricing and debt shifting strategies. Existing literature studies debt shifting and transfer pricing separately. In ... -
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment
Schindler, Dirk (Discussion paper;5/18, Working paper, 2018-04-27)How to incorporate hard-to-value assets into the wealth tax? We analyze the effect of an optimal wealth tax on risk-taking behavior and welfare when investors do not only have the standard portfolio choice with a ...