Kaja Hermine Vogt Foss
Research Assistant
-
Department of Public and International Law
Norwegian version of this page
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