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:

Request Access or Login

Topics

Feature Sponsored ITR Magazine July / August 2012

more across site & shared bottom lb ros

More from across our site

Direct Tax

Deloitte Cyprus embroiled in Roman Abramovich tax evasion allegations

The big four firm allegedly reviewed backdated documents and signed off on accounts that removed hundreds of millions of dollars of Abramovich’s assets

Sam Sholli, October 12 2026

Transfer Pricing

Beyond the headlines: Is TP becoming the new big law/big four battleground?

New Tier 1 entrants and an expanding cohort of established players indicate that law firms are becoming increasingly credible challengers in Europe's TP market

Tom Baker, October 12 2026

Awards

Al Tamimi collects top tax honour at IFLR/ITR Middle East Awards

Leading firms and individuals gathered in Dubai to celebrate standout legal, dealmaking and tax work across the region

October 09 2026

Transfer Pricing

A taxing week: COVID-19 has ushered in the aggressive tax authority age

Tax authorities want more revenue, have better tools to find it and are increasingly willing to fight for it

Sam Sholli, October 09 2026

Direct Tax

Exclusive: RSM expands global network with Lithuanian firm addition

Audifina, the sixth-largest firm of its kind in Lithuania, will bring a 90-strong team with offices in Vilnius and Kaunas to RSM’s international platform

Tom Baker, October 08 2026

Direct Tax

Why AI is reshaping tax risks for India’s GCCs

As global capability centres use AI to deliver services, MNEs face a fresh wave of PE and TP exposure that their existing playbooks weren't built for

Mehul Jain, October 07 2026

Direct Tax

Ryan continues global expansion with Brazil tax technology firm acquisition

The deal for Comtax hands Ryan immediate scale in Brazil, with a near-70-strong team serving clients from São Paulo

Sam Sholli, October 06 2026

Direct Tax

Proskauer continues tax hiring spree with London partner duo

The arrivals of Julio Castro and Adam Blakemore mean the firm has added six tax partners to its global practice since the start of 2025

Tom Baker, October 05 2026

Direct Tax

Beyond the headlines: What if CbCR is reshaping avoidance rather than preventing it?

Tax authorities have gained unprecedented transparency through CbCR, but a new study suggests they may not be looking in the right places

Sam Sholli, October 05 2026

Direct Tax

Hands of project managers discussing project management strategy

A taxing week: The evolution of chief tax officers – from policing to partnering

The future chief tax officer will be judged not only on compliance, but on their ability to harness data, technology and AI to support strategic decision-making

Pavlo Boyko, October 02 2026