Blar i NHH Brage på forfatter "Borge, Martin Zandjani"
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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 ...