Zobrazeno 1 - 10
of 97
pro vyhledávání: '"Guttorm Schjelderup"'
Autor:
Guttorm Schjelderup, Kristine Sævold
Publikováno v:
Internasjonal Politikk, Vol 79, Iss 3, Pp 240-256 (2021)
Ansettelsen i 2020 av ny sjef for Norges Bank Investment Management (NBIM) har igjen skapt debatt om skatteparadiser som har vært et økende internasjonalt tema siden finanskrisen i 2008. Artikkelen analyserer Norges Banks tilnærming til skattepara
Externí odkaz:
https://doaj.org/article/0ac393a07efc48649b8efc1c63bb467e
Autor:
Guttorm Schjelderup, Frank Stahler
This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for subsidiaries of multinational corporations. The reason is that the Substance-based Income Exclusion of Pillar Two allows to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e97c8ed7891196549a517f81efb9c4b4
https://doi.org/10.21203/rs.3.rs-2755302/v1
https://doi.org/10.21203/rs.3.rs-2755302/v1
Autor:
Eckhard Janeba, Guttorm Schjelderup
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9714d83c598f529dd4962d1e8701293b
https://doi.org/10.2139/ssrn.4394843
https://doi.org/10.2139/ssrn.4394843
Autor:
Guttorm Schjelderup, Petter Bjerksund
Publikováno v:
International Tax and Public Finance. 29:873-889
We study how a capital income tax and a wealth tax affect an investor's valuation of a company's stock in an efficient international capital market. Using a one-period model, a model of infinite horizon where the asset generates a future cash flow th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ae6d82c779de7566372d284e05e782ba
https://doi.org/10.1007/s10797-021-09691-0
https://doi.org/10.1007/s10797-021-09691-0
Autor:
Guttorm Schjelderup
Publikováno v:
Praktisk økonomi & finans. 36:366-378
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0313f0b120497c09fe64b4961d6f2a27
https://doi.org/10.18261/issn.1504-2871-2020-04-12
https://doi.org/10.18261/issn.1504-2871-2020-04-12
Autor:
Guttorm Schjelderup, Thomas A. Gresik
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::949a6f90bd81770df1ad59a8628052f8
https://doi.org/10.2139/ssrn.4040724
https://doi.org/10.2139/ssrn.4040724
Publikováno v:
International Journal of the Economics of Business, 26(3), 431-465. Routledge
We study the capital structure of multinationals and expand previous theory by incorporating international debt tax shield effects from both internal and external capital markets. We show that: (i)...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a0baf8700f579accf5a316efc0bdf108
https://pure.eur.nl/en/publications/a4ede423-6dac-4026-93c7-67a11c4cf401
https://pure.eur.nl/en/publications/a4ede423-6dac-4026-93c7-67a11c4cf401
Autor:
Frank Stähler, Guttorm Schjelderup
Investor-state dispute settlements (ISDS) were supposed to become an integral part of multilateral trade and investment agreements although the partner countries of these deals do not suffer from substantial institutional weakness. This paper shows w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4b90694a548d2f884c2ca26520bdcc2b
https://hdl.handle.net/10419/242005
https://hdl.handle.net/10419/242005
Autor:
Guttorm Schjelderup, Frank Stähler
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::09aae6bdbadd83b2bbe0d268836485c8
https://doi.org/10.2139/ssrn.3692921
https://doi.org/10.2139/ssrn.3692921
Publikováno v:
SSRN Electronic Journal.
We study the link between a country’s institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. Countries with weak instituti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::530380a8d17bbb59e88b704d784be876
https://doi.org/10.2139/ssrn.3641378
https://doi.org/10.2139/ssrn.3641378