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Firm Responses to an Interest Barrier: Empirical Evidence
Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli
FIT Working Paper : 7 (Tampereen yliopisto, 16.03.2023)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 ...