The Resource Intragroup lending in Sweden : a vehicle for international tax arbitrage
Intragroup lending in Sweden : a vehicle for international tax arbitrage
Resource Information
The item Intragroup lending in Sweden : a vehicle for international tax arbitrage represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Intragroup lending in Sweden : a vehicle for international tax arbitrage represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article proposes some general rules that could make it more difficult for corporations in Sweden and other countries to obtain tax benefits through international intragroup lending, including tax credit instead of interest deduction, impact of the proposed rules, the issue of EU and OECD compatibility, and issues of control
- Language
- eng
- Label
- Intragroup lending in Sweden : a vehicle for international tax arbitrage
- Title
- Intragroup lending in Sweden : a vehicle for international tax arbitrage
- Language
- eng
- Summary
- This article proposes some general rules that could make it more difficult for corporations in Sweden and other countries to obtain tax benefits through international intragroup lending, including tax credit instead of interest deduction, impact of the proposed rules, the issue of EU and OECD compatibility, and issues of control
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 63 (2011),
- http://library.link/vocab/creatorName
- Lodin, S-O
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax arbitrage
- intra-group financing
- Label
- Intragroup lending in Sweden : a vehicle for international tax arbitrage
- Label
- Intragroup lending in Sweden : a vehicle for international tax arbitrage
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Intragroup-lending-in-Sweden--a-vehicle-for/LOcbP7gy5k8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Intragroup-lending-in-Sweden--a-vehicle-for/LOcbP7gy5k8/">Intragroup lending in Sweden : a vehicle for international tax arbitrage</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Intragroup-lending-in-Sweden--a-vehicle-for/LOcbP7gy5k8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Intragroup-lending-in-Sweden--a-vehicle-for/LOcbP7gy5k8/">Intragroup lending in Sweden : a vehicle for international tax arbitrage</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
