Blar i NHH Brage på emneord "profit shifting"
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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 ... -
Economic integration and redistributive taxation
(Discussion paper, Working paper, 2006-04)We set up a simple political economy model where economic integration raises the profitability of multinational firms. In this setting redistributive taxation may rise following economic integration, if the effects of ... -
Profit shifting and the effect of stricter transfer pricing regulation on tax revenue
(Discussion paper;11/19, Working paper, 2019-10-03)Using a 20-year-long, population-wide panel with detailed firm and group level data from Norway, we study the profitability change in companies that shift from being domestic to being multinational as well as companies ... -
Redistributive taxation, multinational enterprises and economic integration
(Working paper, Working paper, 2008-03)Increased activity of multinational firms exposes national corporate tax bases to cross-country profit-shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ... -
Redistributive taxation, multinational enterprises, and economic integration
(Discussion paper, Working paper, 2008-03)Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ... -
Royalty Taxation under Profit Shifting and Competition for FDI
(Discussion paper;11/20, Working paper, 2020-09-09)Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This threatens not only the tax base of countries worldwide, it also affects the nature of competition ... -
Taxing mobile capital and profits: The nordic welfare states
(Discussion paper;30/15, Working paper, 2015-10-30)This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare state. It provides a summary of the tax competition literature with special application to capital taxation in small ... -
Taxing Royalty Payments
(Discussion paper;16/16, Working paper, 2016-09-16)The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role ... -
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 ...