New Swedish limitation of interest deductions

June 30 2012

On June 8 2012, the Swedish government proposed new legislation which will entail further restrictions on the deductibility of interest expenses on inter-company loans. Peter Utterström of Delphi presents the main features of the legislation, how it has been received, and necessary actions to take if the bill is adopted.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

How integrated FP&A data powers pillar two compliance

Pillar two compliance is creating unprecedented data demands for multinational tax departments, making closer collaboration with FP&A teams essential for accurate reporting and audit readiness

Chris Porter, July 23 2026

Direct Tax

KordaMentha launches tax disputes practice with ATO, PwC Australia hires

Among the arrivals is Andrew Howell, who leaves scandal-hit PwC Australia after representing PepsiCo in a high-profile TP dispute

Sam Sholli, July 22 2026

Podcasts

Podcast: What the KPMG Australia scandal means for the big four

ITR's podcast examines whether the big four have overarching cultural issues and assesses the competitive threat of technology-backed transfer pricing firms

Tom Baker, July 22 2026

Direct Tax

MHA records 12% revenue rise a year on from London IPO

The UK advisory firm has seen its global revenues expand by £27.2m following its listing and acquisition of Baker Tilly South-East Europe

Sam Sholli, July 21 2026

Direct Tax

KPMG Australia’s new CEO vows to improve culture following scandal

Tax-trained John Sams, previously the firm’s CFO and COO, was appointed after a rigorous process, KPMG said

Tom Baker, July 21 2026

Transfer Pricing

Pay attention to tax when taking IP across borders in Africa

From Mauritius substance rules to Kenyan SEP tax and South African anti-avoidance measures, businesses must navigate growing scrutiny of cross-border IP structures in Africa

The tax team at Bowmans, July 21 2026

Direct Tax

Beyond the headlines: Lessons from pillar two’s first and farcical filing deadline

ITR spoke to multinationals, advisers and software providers about a June 30 deadline defined by faulty portals, high compliance costs and hard lessons

Tom Baker, July 20 2026

Direct Tax

Compliance frustration onerous pillar two

A taxing week: Pillar two revenue shortfall a gut-punch for MNEs

After years of onerous pillar two prep, businesses will be galled in seeing tax revenues outweighed by compliance costs

Tom Baker, July 17 2026

Direct Tax

The EY US dispute: why secondment structures need fresh Indian review

Tax advisers should revisit India secondment arrangements after the EY US ruling strengthened the Centrica precedent and raised fresh withholding concerns

Aditi Goyal, July 16 2026

Direct Tax

Pillar two revenues lower than anticipated, OECD admits

Despite the shortfall, effective tax rates of multinationals have seen a ‘statistically significant rise’

Sam Sholli, July 15 2026