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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