Kaja Hermine Vogt Foss

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Username
Visiting address Karl Johans gate 47 Domus Bibliotheca 0162 OSLO
Postal address Postboks 6706 St. Olavs plass 0130 OSLO
Other affiliations Faculty of Law (Student)

Topic

Kaja Hermine Vogt Foss is writing her master thesis on a type of tax planning, commonly referred to as "thick capitalization".  Such tax planning is typically used by multinational corporations when establishing an internal bank, and involves that the internal bank is financed with a high level equity instead of debt. The question is whether or not this is a legitimate form of tax planning. 

Field of interest

Tax law, Corporate law

Published Sep. 3, 2020 1:31 PM - Last modified Sep. 17, 2020 1:55 PM