Browsing NHH Brage by Author "Nielsen, Søren Bo"
Now showing items 1-7 of 7
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Abusive transfer pricing and economic activity
Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm (Discussion papers;21/14, Working paper, 2014-05)This paper investigates how concealment costs of transfer pricing and the prob- ability of detection affect transfer pricing and firm behavior. We find that transfer pricing in intermediate production factors does not ... -
Centralized vs. de-centralized multinationals and taxes
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Discussion paper, Working paper, 2005-03)The paper examines how country tax differences affect a multinational enterprise’s choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of ... -
Company taxation and tax spillovers: Separate accounting versus formula apportionment
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Journal article; Peer reviewed, 2010)It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and ... -
Formula apportionment and transfer pricing under oligopolistic competition
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Discussion paper, Working paper, 2001-05)This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via ... -
Tax spillovers under separate accounting and formula apportionment
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Discussion paper, Working paper, 2001-05)It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU ... -
Taxes and Decision Rights in Multinationals
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Discussion paper, Working paper, 2007)We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ... -
Taxes and decision rights in multinationals
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Working paper, Working paper, 2007-04)We examine how a multinational’s choice to centralize or decentralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...