Essays about: "intra-group loans"

Found 3 essays containing the words intra-group loans.

1. 1. Limitations of the Deductibility of Intra-Group Interest Payments - The Swedish Legislation and its Compatibility with the Freedom of Establishment

   University essay from Lunds universitet/Juridiska institutionen

   Author : Anna Ljungberg; [2010]
   Keywords : EG-rätt; Skatterätt; Law and Political Science;

   Abstract : On January 1, 2009, new rules regarding limitations of the deductibility of intra-group interest payments came into force in the Swedish legislation. The rules aim to prevent the use of certain tax planning practices, where a company appropriates itself tax advantages by taking advantage of the unlimited right to deduct interest expenses. READ MORE

3. 2. Implicit support within intra-group financing : A comparative study of the transfer pricing treatment in Sweden, Canada and the United Kingdom

   University essay from IHH, Rättsvetenskap

   Author : Jacob Mattsson; [2010]
   Keywords : transfer pricing; implicit support; implicit guarantee; comparative analysis; double taxation; arm s length interest rate; intra-group loans; guarantee fees;

   Abstract : .... READ MORE

4. 3. Intra-group financing : The influence of the parent-subsidiary relationship in the pricing of intra-group loans

   University essay from IHH, Rättsvetenskap

   Author : Karin Lundblad; [2010]
   Keywords : Transfer pricing; intra-group financing; the arm s length principle; intra-group loans; guarantees;

   Abstract : This master thesis examines the issues surrounding the pricing of intra-group loans. The main focus of the thesis is the process of establishing an interest rate and the assessment of the credit risk in an intra-group context. READ MORE