Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
(2013) HARN60 20131Department of Business Law
- Abstract
- 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.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3801077
- author
- Steinsson, Jón Bjarni LU
- supervisor
-
- Axel Hilling LU
- organization
- course
- HARN60 20131
- year
- 2013
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Thin capitalization, Interest deduction limitations rules, tax avoidance, tax planning, Iceland, Germany, Denmark.
- language
- English
- id
- 3801077
- date added to LUP
- 2014-01-27 10:21:07
- date last changed
- 2014-01-27 10:21:07
@misc{3801077, abstract = {{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.}}, author = {{Steinsson, Jón Bjarni}}, language = {{eng}}, note = {{Student Paper}}, title = {{Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?}}, year = {{2013}}, }