Blar i NHH Brage på forfatter "Thornes, Kristoffer"
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The fellowship of the thin capitalization rules : an empirical analysis of the effect of earnings stripping rules in Norway, Finland, Spain and Germany
Løkholm, Jørgen; Thornes, Kristoffer (Master thesis, 2017)Governments across Europe have recently introduced tax reforms to counter the growing problem of multinational companies exploiting loopholes in tax regulations. We have analysed the effect of one type of tax regulation, ...