Interest Deduction Limitation Rules in Sweden and Germany - A Comparison Regarding EU Law Compatibility and Appropriateness

University essay from Lunds universitet/Institutionen för handelsrätt

Author: Enken Cohrs; [2013]

Keywords: Interest Deduction Limitation; Thin Capitalization; Germany; Sweden; ECJ; EU Law; Ränteavdragsbegränsnigsreglerna; Zinsschranke; Law and Political Science;

Abstract: The paper deals with the different approaches to limit the deductibility of interest expenses in Sweden and Germany. The rules are analysed in the framework of EU law regarding their compatibility and appropriateness.

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