Now showing items 1-4 of 4
Multinationals, minority ownership and tax-efficient financing structures
(Discussion paper2008:19, Working paper, 2008-10)
We model how multinationals structure their borrowing and lending transactions and find that affiliates in high-tax countries have higher internal and overall debt ratios and lower rental rates of physical capital than ...
Profit-shifting in two-sided markets
(Discussion paper2009:1, Working paper, 2009-04)
Corporate tax systems, multinational enterprises, and economic integration
(Discussion paper2004:18, Working paper, 2004-07)
Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA). These two ...
Corporate tax systems, multinational enterprises and economic integration
(Working paper2001:4, Working paper, 2001-02)
This paper addresses the outcome of international tax competition in the presence of multinationals that use transfer pricing for strategic purposes as well as to reduce their tax burden. We examine how economic integration ...