Sökning: "interest deduction limitation"
Visar resultat 1 - 5 av 45 uppsatser innehållade orden interest deduction limitation.
1. EU-förenliga riktade ränteavdragsbegränsningar – en möjlig realitet eller fantasi
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The right to deduct interest expenses is limited by the general and targeted interest deduction limitation rules, including the “exemption rule” in Chapter 24, Paragraph 18, subparagraph 2 of the Law on income tax. This rule excludes the right to deduct interest paid on intra-group loans if such loans have been made exclusively or almost exclusively for the purpose of obtaining a substantial tax benefit for the group. LÄS MER
2. Begränsningsreglerna avseenderiktade ränteavdrag : En analys av regelverkets förenlighet med EU-rättens fördragsfrihet avseende fria kapitalrörelser
Master-uppsats, Linköpings universitet/Filosofiska fakulteten; Linköpings universitet/AffärsrättSammanfattning : The purpose of the paper is to contribute to the scientific research field by explaining whether, and if so on what grounds, the Swedish targeted interest deduction limitation legislation can be tested in the European Court of Justice against the free movement of capital. In addition, the study examines whether there can be considered a mutual priority regarding the free movement of capital and the freedom of establishment. LÄS MER
3. Avdrag för markndsföringsbidrag - En studie av avdragsrätten i förhållande till korrigeringsregeln i 14 kap. 19 § IL
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The Swedish Tax Agency came up with a position in 2019 regarding contributions where e.g. a parental company gives contribution to a subsidiary for e.g. LÄS MER
4. Targeted interest deduction limitation rules post-Lexel
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. LÄS MER
5. Väsentlig skatteförmån - Rekvisitets innebörd och dess förhållande till den skatterättsliga legalitetsprincipen
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This essay aims to examine the meaning of the prerequisite “significant tax benefit”. The prerequisite occurs in two different pieces of tax legislation, in the Swedish tax evasion law and in the limitation of interest deduction-rules in the Swedish income tax law. LÄS MER