Essays about: "Interest deduction limitations rules"

Found 2 essays containing the words Interest deduction limitations rules.

1. 1. Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Jón Bjarni Steinsson; [2013]
   Keywords : Thin capitalization; Interest deduction limitations rules; tax avoidance; tax planning; Iceland; Germany; Denmark.; Law and Political Science;

   Abstract : An examination of how thin capitalization of companies works, rules put in place to counter such behaviour, their affects and how or if such rules might help in a situation in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax.... READ MORE

3. 2. 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