Vis enkel innførsel

dc.contributor.authorWaardal, Bjarte
dc.date.accessioned2013-08-15T07:54:38Z
dc.date.available2013-08-15T07:54:38Z
dc.date.issued2013
dc.identifier.urihttp://hdl.handle.net/11250/170100
dc.description.abstractPrevious studies have found clear differences in profitability between Norwegian and multinational firms operating in Norway under the dual income tax systems prior to 2006. It is corporations that only operate in Norway that is found to be the most profitable, which suggests profit shifting by international firms. One problem with these studies is that none of them account for the fact that in some circumstances, it would be preferable for owners who also are employed in the same corporation to receive labor compensation as dividends rather than wages. I try to control for this in my estimation on data between 2006 and 2011. I find that profitability in corporations where the chairman of the board also is the CEO is higher, and like in previous studies I find a lower profitability in foreign controlled firms. Surprisingly however, I find no differences in profitability between domestic Norwegian and Norwegian multinational corporations.no_NO
dc.language.isoengno_NO
dc.subjecteconomics and business administrationno_NO
dc.titleInternational corporations and profit shifting in Norway : under the post 2006 tax regimeno_NO
dc.typeMaster thesisno_NO
dc.subject.nsiVDP::Social science: 200::Economics: 210::Business: 213no_NO


Tilhørende fil(er)

Thumbnail

Denne innførselen finnes i følgende samling(er)

Vis enkel innførsel