Browsing NHH Brage by Subject "multinational corporations"
Now showing items 1-2 of 2
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Do thin-capitalization rules affect capital structure decisons? : evidence from Norwegian multinationals.
(Master thesis, 2015)This thesis studies the effects of thin-capitalization rules on the level and the tax rate sensitivity of internal and total debt in foreign affiliates of Norwegian multinationals. In response to multinationals’ enhanced ... -
Transfer pricing and debt shifting in multinationals
(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 ...