Blar i NoCet - Master theses på forfatter "Schindler, Dirk"
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Development and Effectiveness of Controlled-Foreign-Company Rules : Empirical evidence from European multinational companies
Mozule, Laura; Rezevska, Laura (Master thesis, 2016-09-02)This thesis studies the development of CFC rules and assesses the effect that CFC rules have on capital structure decisions of MNCs. CFC rules are an anti-taxavoidance measure that aims to prevent profit shifting. If CFC ... -
The effect from loss anticipation on debt shifting: empirical evidence from european multinational corporations
Selsås, Anna Ropeid; Strand, Rakel Haugen (Master thesis, 2017)This thesis examines whether multinational companies consider the anticipation of losses when deciding upon their optimal capital structure and debt shifting strategies. It is important to understand how capital is ... -
The petroleum tax act and investment distortions : did the norwegian petroleum tax system become more or less distorted after the reduction of uplift in 2013?
Aas, Mette; Aronsveen, Anders (Master thesis, 2017)In light of Sandmo’s (1989) definition of neutrality, the objective of the thesis is to measure investment distortions in the Petroleum Tax Act (PTA) before and after the reduction of investment uplift in May 2013. The ...