Ränteavdrag i företagssektorn : - Skatteverkets förslag till förändring
In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a – e Swedish Income Tax Act (I...
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| Format: | Others |
| Language: | Swedish |
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Högskolan i Jönköping, Internationella Handelshögskolan
2010
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12189 |