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| Author: | Langli, J.C. Saudagaran, S.M. |
| Title: | Taxable income differences between foreign and domestic controlled corporations in Norway |
| Journal: | European Accounting Review
2004 : VOL. 13:4, p. 713-741 |
| Index terms: | Accounting Norway Taxation |
| Language: | eng |
| Abstract: | This study provides evidence on taxable income differences between foreign and domestic corporations. The data consists of small and medium-sized companies operating in Norway. The article documents that foreign controlled corporations report significantly lower taxable income compared to domestic controlled corporations. |
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