Browsing Department of Business and Management Science by Subject "economics and business administration"

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International corporations and profit shifting in Norway : under the post 2006 tax regime

Waardal, Bjarte (Master thesis, 2013)

Previous studies have found clear differences in profitability between Norwegian and multinational firms operating in Norway under the dual income tax systems prior to 2006. It is corporations that only operate in Norway ...
Norwegian petroleum taxation : estimating the value of allowing companies to pledge tax allowances from investments on the Norwegian continental shelf

Johansson, Fredrik (Master thesis, 2017)

As the Norwegian continental shelf is maturing, the interest from major international companies is falling. New and smaller players that will have to take over do not have the same credit ratings as the majors, and will ...
Optimal adaptations to thin-capitalisation rules : the case of the Norwegian petroleum sector

Fellkjær, Kasper Thoring; Steinum, Maria Hesla (Master thesis, 2013)

The high marginal tax rate of 78 per cent in the Norwegian petroleum sector gives the petroleum companies a strong incentive to finance themselves by both external and internal debt. This can lead to situations where the ...