Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
Detta är en Magister-uppsats från Lunds universitet/Institutionen för handelsrätt
Sammanfattning: 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.
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