Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
An examination of how thin capitalization of companies works, rules put in place to counter such behaviour, their affects and how or if such rules might help in a situation in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax.
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| Format: | Other/Unknown Material |
| Language: | English |
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Lunds universitet/Institutionen för handelsrätt
2013
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| Online Access: | http://lup.lub.lu.se/student-papers/record/3801077 |
| Summary: | An examination of how thin capitalization of companies works, rules put in place to counter such behaviour, their affects and how or if such rules might help in a situation in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax. |
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