KPMG TaxNews, issue 14
June 2010 

 

Corporate Tax
 
Interest rate on intra-group loan not fully deductible - Case from the Supreme Administrative Court

How does the relationship between a lender and a borrower affect the assessment of what constitutes an arm’s-length interest rate on intra-group financing? This question has recently been settled by Swedish Supreme Administrative Court (Sv. Regeringsrätten). Read more          

 

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