Blar i NHH Brage på forfatter "Mozule, Laura"
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Development and Effectiveness of Controlled-Foreign-Company Rules : Empirical evidence from European multinational companies
Mozule, Laura; Rezevska, Laura (Master thesis, 2016-09-02)This thesis studies the development of CFC rules and assesses the effect that CFC rules have on capital structure decisions of MNCs. CFC rules are an anti-taxavoidance measure that aims to prevent profit shifting. If CFC ...