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.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year