Blar i Discussion papers (FOR) på forfatter "Hopland, Arnt Ove"
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Profit shifting and the effect of stricter transfer pricing regulation on tax revenue
Bakke, Julia Tropina; Hopland, Arnt Ove; Møen, Jarle (Discussion paper;11/19, Working paper, 2019-10-03)Using a 20-year-long, population-wide panel with detailed firm and group level data from Norway, we study the profitability change in companies that shift from being domestic to being multinational as well as companies ...