Blar i Discussion papers (FOR) på emneord "BEPS"

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    • The Economics of the Global Minimum Tax 

      Schjelderup, Guttorm; Stähler, Frank (Discussion paper;3/23, Working paper, 2023-03-14)
      This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for subsidiaries of multinational corporations. The reason is that the Substance-based Income Exclusion ...

    • 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 ...