OECD:s tolkningsvärde för den hybrida finansiella instruments regeln i svensk intern rätt

Sammanfattning: In Swedish internal law, rules have been introduced when deductions for interest expenses should not be made when hybrid financial instruments cause deductions without inclusion. The legislation is based on the OECD's BEPS action 2 and EU directives. In this work, it has been examined whether the Swedish rules can be interpreted with the help of the OECD's BEPS action 2 in terms of the hybrid requirement and acting together requirement. My assessment is that in the interpretation of two Swedish paragraphs the OECD's BEPS action 2 can be used for the two requirements.