What are thin capitalization tax schemes and how are they being countered by policy makers.

An examination of how multinational corporations use thin capitalization in order to avoid taxation and move profits across borders by providing an overview of the rules put in place to counter such behaviors and international steps being taken to further battle profit shifting as a way of tax avoid...

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Bibliographic Details
Main Author: Jón Bjarni Steinsson 1981-
Other Authors: Háskólinn á Bifröst
Format: Thesis
Language:English
Published: 2015
Subjects:
Skattaréttur
Skattsvik
Atvinnurekstur
Lögfræði
Meistaraprófsritgerðir
Iceland
Online Access:http://hdl.handle.net/1946/23769
id ftskemman:oai:skemman.is:1946/23769
record_format openpolar
spelling ftskemman:oai:skemman.is:1946/23769 2023-05-15T16:48:27+02:00 What are thin capitalization tax schemes and how are they being countered by policy makers. Jón Bjarni Steinsson 1981- Háskólinn á Bifröst 2015-01 application/pdf http://hdl.handle.net/1946/23769 en eng http://hdl.handle.net/1946/23769 Skattaréttur Skattsvik Atvinnurekstur Lögfræði Meistaraprófsritgerðir Thesis Master's 2015 ftskemman 2022-12-11T06:53:33Z An examination of how multinational corporations use thin capitalization in order to avoid taxation and move profits across borders by providing an overview of the rules put in place to counter such behaviors and international steps being taken to further battle profit shifting as a way of tax avoidance. Finally, an explanation of their affects and how or if such rules should be implemented in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax. Óheimilt er að afrita verkefnið að hluta eða í heild án leyfis höfundar hverju sinni. Thesis Iceland Skemman (Iceland)
institution Open Polar
collection Skemman (Iceland)
op_collection_id ftskemman
language English
topic Skattaréttur
Skattsvik
Atvinnurekstur
Lögfræði
Meistaraprófsritgerðir
spellingShingle Skattaréttur
Skattsvik
Atvinnurekstur
Lögfræði
Meistaraprófsritgerðir
Jón Bjarni Steinsson 1981-
What are thin capitalization tax schemes and how are they being countered by policy makers.
topic_facet Skattaréttur
Skattsvik
Atvinnurekstur
Lögfræði
Meistaraprófsritgerðir
description An examination of how multinational corporations use thin capitalization in order to avoid taxation and move profits across borders by providing an overview of the rules put in place to counter such behaviors and international steps being taken to further battle profit shifting as a way of tax avoidance. Finally, an explanation of their affects and how or if such rules should be implemented in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax. Óheimilt er að afrita verkefnið að hluta eða í heild án leyfis höfundar hverju sinni.
author2 Háskólinn á Bifröst
format Thesis
author Jón Bjarni Steinsson 1981-
author_facet Jón Bjarni Steinsson 1981-
author_sort Jón Bjarni Steinsson 1981-
title What are thin capitalization tax schemes and how are they being countered by policy makers.
title_short What are thin capitalization tax schemes and how are they being countered by policy makers.
title_full What are thin capitalization tax schemes and how are they being countered by policy makers.
title_fullStr What are thin capitalization tax schemes and how are they being countered by policy makers.
title_full_unstemmed What are thin capitalization tax schemes and how are they being countered by policy makers.
title_sort what are thin capitalization tax schemes and how are they being countered by policy makers.
publishDate 2015
url http://hdl.handle.net/1946/23769
genre Iceland
genre_facet Iceland
op_relation http://hdl.handle.net/1946/23769
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