Blar i NHH Brage på emneord "thin-capitalization rules"
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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 ... -
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
(Working papers;2017/01, Working paper, 2017)Governments worldwide use targeted tax policies to trade off the gains from increased FDI against the cost of excessive profit shifting by multinational firms. We show that optimal tax systems generally incorporate both ...