Blar i Norges Handelshøyskole på emneord "Tax gap"
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Profit shifting and the effect of stricter transfer pricing regulation on tax revenue
(Discussion paper;11/19, Working paper, 2019-10-03)Using a 20-year-long, population-wide panel with detailed firm and group level data from Norway, we study the profitability change in companies that shift from being domestic to being multinational as well as companies ...