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.

Bibliographic Details
Main Author: Steinsson, Jón Bjarni
Format: Other/Unknown Material
Language:English
Published: Lunds universitet/Institutionen för handelsrätt 2013
Subjects:
Thin capitalization
Interest deduction limitations rules
tax avoidance
tax planning
Iceland
Germany
Denmark
Law and Political Science
Online Access:http://lup.lub.lu.se/student-papers/record/3801077
id ftulundlupsp:oai:lup-student-papers.lub.lu.se:3801077
record_format openpolar
spelling ftulundlupsp:oai:lup-student-papers.lub.lu.se:3801077 2023-07-30T04:04:16+02:00 Thin Cap and Iceland - What can happen in the absence of thin capitalization rules? Steinsson, Jón Bjarni 2013 application/pdf http://lup.lub.lu.se/student-papers/record/3801077 eng eng Lunds universitet/Institutionen för handelsrätt http://lup.lub.lu.se/student-papers/record/3801077 Thin capitalization Interest deduction limitations rules tax avoidance tax planning Iceland Germany Denmark Law and Political Science H1 2013 ftulundlupsp 2023-07-11T20:06:21Z 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. Other/Unknown Material Iceland Lund University Publications Student Papers (LUP-SP)
institution Open Polar
collection Lund University Publications Student Papers (LUP-SP)
op_collection_id ftulundlupsp
language English
topic Thin capitalization
Interest deduction limitations rules
tax avoidance
tax planning
Iceland
Germany
Denmark
Law and Political Science
spellingShingle Thin capitalization
Interest deduction limitations rules
tax avoidance
tax planning
Iceland
Germany
Denmark
Law and Political Science
Steinsson, Jón Bjarni
Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
topic_facet Thin capitalization
Interest deduction limitations rules
tax avoidance
tax planning
Iceland
Germany
Denmark
Law and Political Science
description 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.
format Other/Unknown Material
author Steinsson, Jón Bjarni
author_facet Steinsson, Jón Bjarni
author_sort Steinsson, Jón Bjarni
title Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
title_short Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
title_full Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
title_fullStr Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
title_full_unstemmed Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
title_sort thin cap and iceland - what can happen in the absence of thin capitalization rules?
publisher Lunds universitet/Institutionen för handelsrätt
publishDate 2013
url http://lup.lub.lu.se/student-papers/record/3801077
genre Iceland
genre_facet Iceland
op_relation http://lup.lub.lu.se/student-papers/record/3801077
_version_ 1772815560138031104

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