Haku
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Firm Responses to an Interest Barrier: Empirical Evidence
(Valtion taloudellinen tutkimuskeskus, 2017-06-27)
This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and ...
Firm Responses to an Interest Barrier: Empirical Evidence
(Tampereen yliopisto, 2023-03-16)
This paper studies the effects of an interest barrier (IB) that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ Orbis data base on Finnish, Swedish and ...