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Nya Ränteavdragsbegränsningsregler - En redogörelse och analys av reglernas utformning och syfte

Nilsson, Ola LU (2019) HARH01 20191
Department of Business Law
Abstract (Swedish)
Skatteverket uppmärksammade i en promemoria 2008 att det i stor utsträckning förekom skatteplanering med ränteupplägg. Skatteflyktlagen var inte tillämplig i dessa fall enligt regeringsrätten och Sverige valde att införa ränteavdragsbegränsningsregler 2009. Reglerna utvidgades 2013 för att den svenska bolagsskattebasen inte skulle urholkas. Till följd av Sveriges internationella åtaganden ändrades reglerna återigen år 2019.

Ränteavdragsbegränsningsreglerna som trädde i kraft 2019 återfinns i 24 kap. IL. Uppsatsen syftar till att redogöra för 2019 års ränteavdragsregler och dess utformning. Vidare syftar uppsatsen till att analysera de nya reglernas utformning och syfte utifrån remissinstansernas yttranden.

Metoden som används för att... (More)
Skatteverket uppmärksammade i en promemoria 2008 att det i stor utsträckning förekom skatteplanering med ränteupplägg. Skatteflyktlagen var inte tillämplig i dessa fall enligt regeringsrätten och Sverige valde att införa ränteavdragsbegränsningsregler 2009. Reglerna utvidgades 2013 för att den svenska bolagsskattebasen inte skulle urholkas. Till följd av Sveriges internationella åtaganden ändrades reglerna återigen år 2019.

Ränteavdragsbegränsningsreglerna som trädde i kraft 2019 återfinns i 24 kap. IL. Uppsatsen syftar till att redogöra för 2019 års ränteavdragsregler och dess utformning. Vidare syftar uppsatsen till att analysera de nya reglernas utformning och syfte utifrån remissinstansernas yttranden.

Metoden som används för att uppnå syftet och besvara forskningsfrågorna är den rättsdogmatiska metoden. Den rättsdogmatiska metoden innebär att utreda rättsläget med hjälp av allmänt accepterade rättskällor. Rättskällorna bedöms enligt den klassiska rättskällehierarkin. Materialet som ingår i uppsatsen består främst av lagtext, förarbeten, rådets direktiv, EU 2016/1164 art. 4 och OECD:s rapport action 4.

Syftet uppnås genom att redogöra för 2019 års ränteavdragsregler som återfinns i 24 kap. IL. För att uppnå det andra syftet har studien redogjort för remissinstansernas uttalanden vilket sedan har analyserats. Vidare har studien lett till slutsatsen att så länge skattesatser och skattebaser inte harmoniserar internationellt, kommer skatteplaneringsförfaranden att fortsätta användas för att flytta vinster där lägre effektiv skatt kan uppnås. (Less)
Abstract
Swedish tax authorities discovered in a memo in 2008 that tax planning with deduction of interest were used in significant extent. The swedish tax avoidance law “Skatteflyktlagen” wasn’t applicable to these cases according to the supreme administrative court and Sweden choose to introduce interest limitation rules in 2009. The interest limitation rules were expand in 2013 in purpose to protect the swedish tax base. As a result of Sweden’s international commitment the rules were changed again in 2019.

New interest limitation rules enter into force in Sweden 2019 and can be found in 24th chapter of IL. The purpose of this paper is to describe these new interest limitation rules. Further the purpose of this paper is to analyze the new... (More)
Swedish tax authorities discovered in a memo in 2008 that tax planning with deduction of interest were used in significant extent. The swedish tax avoidance law “Skatteflyktlagen” wasn’t applicable to these cases according to the supreme administrative court and Sweden choose to introduce interest limitation rules in 2009. The interest limitation rules were expand in 2013 in purpose to protect the swedish tax base. As a result of Sweden’s international commitment the rules were changed again in 2019.

New interest limitation rules enter into force in Sweden 2019 and can be found in 24th chapter of IL. The purpose of this paper is to describe these new interest limitation rules. Further the purpose of this paper is to analyze the new interest limitation rules and its purpose from statement of the body considering proposed legislation.

The legal method is used in the study to reach its purpose and answer the research questions. The legal method means that the legal position is being examined with traditional sources of law. The sources of law is valued by the traditional hierarchy of law. Material which is used in the study are laws, preparatory documents, directive EU 2016/1164 art. 4 and OECD:s report action 4.

The purpose of this paper is being achieved by describing the interest limitation rules which can be found in the 24th chapter of IL. To achieve the second purpose of this paper the study has described statement of the body considering proposed legislation which have later been analyzed. Furthermore the study has led to the conclusion that as long as tax rates and tax bases don’t harmonize, profit shifting techniques will be used to minimize tax payments. (Less)
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author
Nilsson, Ola LU
supervisor
organization
course
HARH01 20191
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, räntebegränsningsregler, räntesnurra
language
Swedish
id
8981067
date added to LUP
2019-06-11 16:11:01
date last changed
2019-06-11 16:11:01
@misc{8981067,
  abstract     = {Swedish tax authorities discovered in a memo in 2008 that tax planning with deduction of interest were used in significant extent. The swedish tax avoidance law “Skatteflyktlagen” wasn’t applicable to these cases according to the supreme administrative court and Sweden choose to introduce interest limitation rules in 2009. The interest limitation rules were expand in 2013 in purpose to protect the swedish tax base. As a result of Sweden’s international commitment the rules were changed again in 2019.

New interest limitation rules enter into force in Sweden 2019 and can be found in 24th chapter of IL. The purpose of this paper is to describe these new interest limitation rules. Further the purpose of this paper is to analyze the new interest limitation rules and its purpose from statement of the body considering proposed legislation.

The legal method is used in the study to reach its purpose and answer the research questions. The legal method means that the legal position is being examined with traditional sources of law. The sources of law is valued by the traditional hierarchy of law. Material which is used in the study are laws, preparatory documents, directive EU 2016/1164 art. 4 and OECD:s report action 4.

The purpose of this paper is being achieved by describing the interest limitation rules which can be found in the 24th chapter of IL. To achieve the second purpose of this paper the study has described statement of the body considering proposed legislation which have later been analyzed. Furthermore the study has led to the conclusion that as long as tax rates and tax bases don’t harmonize, profit shifting techniques will be used to minimize tax payments.},
  author       = {Nilsson, Ola},
  keyword      = {skatterätt,räntebegränsningsregler,räntesnurra},
  language     = {swe},
  note         = {Student Paper},
  title        = {Nya Ränteavdragsbegränsningsregler - En redogörelse och analys av reglernas utformning och syfte},
  year         = {2019},
}