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2019 års begränsningsregler för koncerninterna lån och EU-rätten - Strider tioprocentsregeln och den nya omvända ventilen mot EU-rättens etableringsfrihet?
Vikström, Johan
Umeå University, Faculty of Social Sciences, Department of Law.
2019 (Swedish)
Independent thesis Advanced level (professional degree), 20 credits / 30 HE credits
Student thesis
Alternative title
The 2019 provisions limiting the deduction of interest expenses on intragroup loans and EU law - Is the ten percent rule and it´s new exception in violation of the freedom of establishment? (English)
Place, publisher, year, edition, pages
2019.
Keywords [sv]
Ränteavdrag, räntesnurror, tioprocentsregeln, etableringsfrihet, skatterätt, begränsningsregler, ränta, räntor, räntesnurra, avdrag.
National Category
Law
Identifiers
URN:
urn:nbn:se:umu:diva-163245
OAI: oai:DiVA.org:umu-163245
DiVA, id:
diva2:1350621
External cooperation
Lars Franck, Deloitte AB
Educational program
Master of Laws
Available from:
2019-09-11
Created:
2019-09-11
Last updated:
2019-09-11
Bibliographically approved
Open Access in DiVA
fulltext
(947 kB)
760 downloads
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FULLTEXT01.pdf
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947 kB
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SHA-512
6993c15c1c13640798884e00245079541a5a5c1cda8dbf00a3994966bd9bd4f3bc586bd4bcf3a75e13ac927484456a44a1e1ced0b092ce2e5b11cf90f970cce6
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fulltext
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Department of Law
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Law
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Total: 765 downloads
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Total: 634 hits
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Direct link
http://www.diva-portal.org/smash/record.jsf?pid=diva2:1350621
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apa
ieee
modern-language-association-8th-edition
vancouver
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apa
ieee
modern-language-association-8th-edition
vancouver
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en-GB
en-US
fi-FI
nn-NO
nn-NB
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