Blar i Discussion papers (FOR) på emneord "international debt-shifting"

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    • International Debt Shifting: The Value Maximizing Mix of Internal and External Debt 

      Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; Bakke, Julia Tropina (Discussion paper;1/19, Working paper, 2019-03-29)
      We study the capital structure of multinationals and expand previous theory by incorporating international debt tax shield effects from both internal and external capital markets. We show that: (i) multinationals' firm ...

    • The Tax Sensitivity of Debt in Multinationals: A Review 

      Schjelderup, Guttorm (Discussion paper;29/15, Working paper, 2015-10-30)
      The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by ...