Blar i Thesis på forfatter "Casi-Eberhard, Elisa"
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Cryptocurrency and the Foreign Account Tax Compliance Act An empirical study on cryptocurrency as a method for tax evasion
Liltved, Adrian; Vattøy, Magnus (Master thesis, 2022)The Foreign Account Compliance Act (FATCA) was passed into law in 2010, the objective was to reduce offshore tax evasion. We examine one avenue left open for U.S. based taxpayers, namely cryptocurrencies. We study the ... -
Exploring employee-related and human rights reporting in the year leading up to the Transparency Act : A content analysis of integrated and stand-alone reports from 2021 for a selection of firms on the OBX25.
Hauge, Oda; Sørensen, Mari Elise (Master thesis, 2023)Increasing expectations from stakeholders as well as from legislators regarding companies’ responsibilities towards employees and human rights motivated us to study 14 Norwegian firms’ reporting on information connected ... -
Is tax transparency associated with a better ESG score? An empiric look into the state of Tax transparency and ESG for OBX25
Munkejord, Johannes Vea; Vangdal, Martin (Master thesis, 2022)In this thesis, our primary goal is to examine the state of tax transparency, then identify the relationship between ESG score and tax transparency performance for the Norwegian companies that make up the OBX25 index. ...