Interest Deduction Limitation Rules in Sweden and Germany - A Comparison Regarding EU Law Compatibility and Appropriateness
(2013) HARN60 20131Department 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.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3801033
- author
- Cohrs, Enken LU
- supervisor
- organization
- course
- HARN60 20131
- year
- 2013
- 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}}, language = {{eng}}, note = {{Student Paper}}, title = {{Interest Deduction Limitation Rules in Sweden and Germany - A Comparison Regarding EU Law Compatibility and Appropriateness}}, year = {{2013}}, }