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Interest Deduction Limitation Rules in Sweden and Germany - A Comparison Regarding EU Law Compatibility and Appropriateness

Cohrs, Enken LU (2013) HARN60 20131
Department of Business Law
Abstract
The paper deals with the different approaches to limit the deductibility of interest expenses in Sweden and Germany. The rules are analysed in the framework of EU law regarding their compatibility and appropriateness.
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author
Cohrs, Enken LU
supervisor
organization
course
HARN60 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
Interest Deduction Limitation, Thin Capitalization, Germany, Sweden, ECJ, EU Law, Ränteavdragsbegränsnigsreglerna, Zinsschranke
language
English
id
3801033
date added to LUP
2014-01-27 10:20:46
date last changed
2014-01-27 10:20:46
@misc{3801033,
  abstract     = {The paper deals with the different approaches to limit the deductibility of interest expenses in Sweden and Germany. The rules are analysed in the framework of EU law regarding their compatibility and appropriateness.},
  author       = {Cohrs, Enken},
  keyword      = {Interest Deduction Limitation,Thin Capitalization,Germany,Sweden,ECJ,EU Law,Ränteavdragsbegränsnigsreglerna,Zinsschranke},
  language     = {eng},
  note         = {Student Paper},
  title        = {Interest Deduction Limitation Rules in Sweden and Germany - A Comparison Regarding EU Law Compatibility and Appropriateness},
  year         = {2013},
}