• Debt shifting in loss-making affiliates : an empirical study on parental debt in Norwegian multinationals 

      Schippert, Emma Elisabeth Soares; Birkeland, Ida (Master thesis, 2019)
      As the economy is becoming more globalised, debt shifting in multinational corporations has received increasing attention from policy makers, academics and the media. MNCs have an advantage of using differences in corporate ...
    • Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 

      Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk (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 ...
    • Income Shifting under Losses 

      Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; Schindler, Dirk (Discussion paper;21/15, Working paper, 2015-09-16)
      This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. We develop a theoretical model that considers how affiliate losses can be ...
    • Tax sensitivities in the profit Distribution : a study of european multinationals 

      Bøgwald, Jacob Quentin; Thorstensen, Nathalie (Master thesis, 2019)
      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 ...