Sökning: "Tom Jönsson"

Hittade 1 uppsats innehållade orden Tom Jönsson.

  1. 1. En intressant gemenskap - En analys av begreppet intressegemenskap i ränteavdragsbegränsningsreglerna

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Tom Liljefors; Olof Jönsson; [2015]
    Nyckelord :Associated enterprises; Interest deduction; Significant influence; Joint leadership;

    Sammanfattning : The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. LÄS MER