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Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?

Steinsson, Jón Bjarni LU (2013) HARN60 20131
Department 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.
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author
Steinsson, Jón Bjarni LU
supervisor
organization
course
HARN60 20131
year
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},
  keyword      = {Thin capitalization,Interest deduction limitations rules,tax avoidance,tax planning,Iceland,Germany,Denmark.},
  language     = {eng},
  note         = {Student Paper},
  title        = {Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?},
  year         = {2013},
}