Blar i NHH Brage på forfatter "Mardan, Mohammed"
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Adopt or Abort? Mapping students’ and professors’ attitudes towards the use of generative AI in higher education
Rasmussen, Daniel; Karlsen, Tommy (Master thesis, 2023)This exploratory and descriptive study investigates the attitudes of students and professors at Norwegian School of Economics (NHH) towards the implementation of Generative Artificial Intelligence (GenAI) in higher education. ... -
Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?
Casi, Elisa; Mardan, Mohammed; Stage, Barbara M. B. (Discussion paper;12/23, Working paper, 2023-08-31)In recent decades, increased mobility of capital and labor improved individuals’ opportunities to avoid or evade tax. This chapter explores two programs commonly provided by tax havens that facilitate individuals in dodging ... -
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 ... -
Dual Citizenship and the Directive on Administrative Cooperation(DAC6) of the European Union : An empirical study on dual citizenship as a method of regulatory arbitrage
Muddasani, Rohit Reddy (Master thesis, 2021)The DAC6 directive was introduced by the EU in the year 2018 with a policy objective to increase the effectiveness in tackling cross-border tax avoidance and evasion. Dual citizenship is one of the methods of achieving ... -
The Effect from Taxes on the Location of Patents A quantitative research on affiliates within European multinational enterprises
Anker, Albert (Master thesis, 2021)In this thesis, we examine how multinational enterprises strategically allocate their patents in order to reduce the consolidated tax burdens. It is crucial to acknowledge the importance of patents in profit shifting, ... -
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 ... -
Is tax transparency associated with a better ESG score? An empiric look into the state of Tax transparency and ESG for OBX25
Munkejord, Johannes Vea; Vangdal, Martin (Master thesis, 2022)In this thesis, our primary goal is to examine the state of tax transparency, then identify the relationship between ESG score and tax transparency performance for the Norwegian companies that make up the OBX25 index. ... -
Politics over Profits? A quantitative study of the effect of state-ownership and development on the incentive to shift profits
Engeset, Ilja Elise; Sørås, Pernille Hordnes (Master thesis, 2022)The literature covers empirical evidence examining the profit shifting behaviour of multinational firms within advanced economies. With the increasing interest of governments in detecting profit shifting behaviour, few ... -
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 ...