Sökning: "thin cap rules"
Hittade 4 uppsatser innehållade orden thin cap rules.
1. 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
2. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. LÄS MER
3. Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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.... LÄS MER
4. Limitations of the Deductibility of Intra-Group Interest Payments - The Swedish Legislation and its Compatibility with the Freedom of Establishment
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : 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. LÄS MER
