Development and Effectiveness of Controlled-Foreign-Company Rules : Empirical evidence from European multinational companies

Under unilateral harmonization of corporate tax rates, only one country changes its tax rate and the approach taken in the European Union has been to impose a minimum rate that low

Several implications can be drawn from our analysis. First, our model delivers insights into the question of why some countries use CFC rules alongside thin-capitalization rules,

Financial cost of debt is in most economies tax deductible to its marginal corporate tax rate, currently 25% (2016) for Norwegian entities, however for energy companies

The reason I refer to the 2011 Report is that the latest report (2013) does not refer to FDIs before 2000, which in itself may be interesting given the historical changes in the

This graph shows the average TI_SALES (taxable income/ sales) for the control group and treatment group that are not MNCs. The treatment and control group are selected in

Heitzman, 2010). Recent leakages of confidential off-shore information such as the Panama Papers in 2016 and the Paradise Papers in 2017 have sparked a new interest

In the US petroleum tax is not a federal tax but a state tax and it is different rules in the different states concerning state tax on petroleum products. In many states use

Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion and increasing tax revenues..