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2019 års begränsningsregler för koncerninterna lån och EU-rätten - Strider tioprocentsregeln och den nya omvända ventilen mot EU-rättens etableringsfrihet?
Umeå University, Faculty of Social Sciences, Department of Law.
2019 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesisAlternative 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-163245OAI: oai:DiVA.org:umu-163245DiVA, 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: 2019-09-11Bibliographically approved

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CiteExportLink to record
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