Essays about: "Dejan Pucar"

Found 1 essay containing the words Dejan Pucar.

  1. 1. To What Extent Can Member States Have Anti-Avoidance Rules Limiting Interest Deduction? - an Analysis From a Swedish Perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dejan Pucar; [2015]
    Keywords : EU Tax Law; Swedish Tax Law; Anti-Avoidance Rules; Interest Deduction Limitation Rules; Freedom of Establishment; Law and Political Science; Business and Economics;

    Abstract : The Swedish Government introduced the Swedish interest deduction limitation rules as it was identified that the preferential tax treatment of debt in comparison to equity had been used by Multi-National Enterprises for tax planning purposes. The Swedish rules have, however, been under investigation of the European Commission, which, in a letter of formal notice to the Swedish Government, has stated that the rules are incompatible with the fundamental freedoms of EU law. READ MORE