Blar i NHH Brage på emneord "international tax competition"

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    • Corporate tax systems, multinational enterprises and economic integration 

      Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm (Working paper, Working paper, 2001-02)
      This paper addresses the outcome of international tax competition in the presence of multinationals that use transfer pricing for strategic purposes as well as to reduce their tax burden. We examine how economic integration ...

    • Corporate tax systems, multinational enterprises, and economic integration 

      Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm (Discussion paper, Working paper, 2004-07)
      Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA). These two ...