Essays about: "intra-group loans"
Found 3 essays containing the words intra-group loans.
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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 institutionenAbstract : 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
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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, RättsvetenskapAbstract : .... READ MORE
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3. Intra-group financing : The influence of the parent-subsidiary relationship in the pricing of intra-group loans
University essay from IHH, RättsvetenskapAbstract : 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