Blar i Master Thesis på forfatter "Schindler, Dirk"
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The fellowship of the thin capitalization rules : an empirical analysis of the effect of earnings stripping rules in Norway, Finland, Spain and Germany
Løkholm, Jørgen; Thornes, Kristoffer (Master thesis, 2017)Governments across Europe have recently introduced tax reforms to counter the growing problem of multinational companies exploiting loopholes in tax regulations. We have analysed the effect of one type of tax regulation, ... -
The tightness of country-specific income shifting regulation and multinationals’ transfer pricing : an empirical study of European multinational corporations and their majority-owned affiliates worldwide
Borge, Martin Zandjani; Byberg, Kjartan (Master thesis, 2018)The main objective of this study is to analyze the profit shifting behavior of European multinational companies and their worldwide web of majority-owned affiliates. Consequently, we test the effect when income shifting ...