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dc.contributor.authorSchjelderup, Guttorm
dc.date.accessioned2015-11-10T12:37:44Z
dc.date.available2015-11-10T12:37:44Z
dc.date.issued2015-10-30
dc.identifier.issn1500-4066
dc.identifier.urihttp://hdl.handle.net/11250/2359991
dc.description.abstractThe 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 groups. Studies of multinational firms show that the tax sensitivity of debt is more modest than what one would expect given the incentives for profit shifting. The purpose of this paper is to review existing literature and to add new knowledge on multinational firm behavior that pertains to the use of debt.nb_NO
dc.language.isoengnb_NO
dc.publisherFORnb_NO
dc.relation.ispartofseriesDiscussion paper;29/15
dc.subjectCorporate taxationnb_NO
dc.subjectmultinationalsnb_NO
dc.subjectcapital structurenb_NO
dc.subjectinternational debt-shiftingnb_NO
dc.subjecttax avoidancenb_NO
dc.titleThe Tax Sensitivity of Debt in Multinationals: A Reviewnb_NO
dc.typeWorking papernb_NO
dc.subject.nsiVDP::Social science: 200nb_NO
dc.source.pagenumber16nb_NO


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