The Resource Intragroup lending in Sweden : a vehicle for international tax arbitrage

Intragroup lending in Sweden : a vehicle for international tax arbitrage

Label
Intragroup lending in Sweden : a vehicle for international tax arbitrage
Title
Intragroup lending in Sweden : a vehicle for international tax arbitrage
Creator
Subject
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
Instantiates
Publication
Label
Intragroup lending in Sweden : a vehicle for international tax arbitrage
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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