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OECD:s tolkningsvärde för den hybrida finansiella instruments regeln i svensk intern rätt

Karopka Johansson, Tobias LU (2018) LAGF03 20182
Department of Law
Faculty of Law
Abstract
In Swedish internal law, rules have been introduced when deductions for interest expenses should not be made when hybrid financial instruments cause deductions without inclusion. The legislation is based on the OECD's BEPS action 2 and EU directives. In this work, it has been examined whether the Swedish rules can be interpreted with the help of the OECD's BEPS action 2 in terms of the hybrid requirement and acting together requirement. My assessment is that in the interpretation of two Swedish paragraphs the OECD's BEPS action 2 can be used for the two requirements.
Abstract (Swedish)
Det har i svensk intern rätt införts regler när avdrag för ränteutgifter inte ska ske när hybrida finansiella instrument orsakar avdrag utan inkludering. Lagstiftningen bygger på OECD:s BEPS åtgärd 2 och EU direktiv. I detta arbete har det undersökts huruvida de svenska reglerna kan tolkas med hjälp av OECD:s BEPS åtgärd 2 när det gäller hybridmomentet och personer som agerar tillsammans. Min bedömning är att vid tolkningen av 24:15a IL och 24:15e IL kan OECD:s BEPS åtgärd 2 användas för de angivna begreppen.
Please use this url to cite or link to this publication:
author
Karopka Johansson, Tobias LU
supervisor
organization
course
LAGF03 20182
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, hybrida finansiella instrument
language
Swedish
id
8965921
date added to LUP
2019-03-17 14:16:35
date last changed
2019-03-17 14:16:35
@misc{8965921,
  abstract     = {{In Swedish internal law, rules have been introduced when deductions for interest expenses should not be made when hybrid financial instruments cause deductions without inclusion. The legislation is based on the OECD's BEPS action 2 and EU directives. In this work, it has been examined whether the Swedish rules can be interpreted with the help of the OECD's BEPS action 2 in terms of the hybrid requirement and acting together requirement. My assessment is that in the interpretation of two Swedish paragraphs the OECD's BEPS action 2 can be used for the two requirements.}},
  author       = {{Karopka Johansson, Tobias}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{OECD:s tolkningsvärde för den hybrida finansiella instruments regeln i svensk intern rätt}},
  year         = {{2018}},
}