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.
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties