There is a general impression in Norway that most entrepreneurs struggle to secure funding from venture capital providers, such as angel investors. Worse still, most angel research has failed to be of practical use, ...

Formålet med denne masteroppgaven har vært å belyse forventede endringer i tapsavsetninger hos norske banker ved implementeringen av IFRS 9. Det har vært rettet en del kritikk mot gjeldende standard IAS 39, og oppgavens ...

Taxes affect the individual’s educational choice through many channels, and they have both direct and indirect effects on human capital accumulation. The structure of the tax system creates different incentive effects ...

This thesis is about some of the effects and implications that tax havens have on our financial markets. It focuses on giving the reader a better understanding of the consequences that tax havens impose to our financial ...

In this paper regression analysis is used to investigate negative profitability differential between foreign and domestic companies in Norway. More years and industries are included in the sample compared to previous studies ...

We investigate whether Norwegian PE-backed companies engage in tax planning activities to a larger extent than their peers, and if PE-firms operating in Norway actively look for targets that hold a potential for tax ...

Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result ...

The main purpose of this study is to analyze the tax sensitivity of European Multinationals. In income shifting literature, it has become a common approach to assume that the most tax aggressive MNCs tend to bunch around ...