Introduction of Restrictions on Tax Deductibility of Interest Expense

Lahdenperä, O.

Introduction of Restrictions on Tax Deductibility of Interest Expense

Journal

Author

Lahdenperä, O.

Country

Finland

Published Date

8 November 2012

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 6

DOI

https://doi.org/10.59403/29e3zf

Document

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The author considers legislation being proposed by the Finnish Ministry of Finance to restrict the deductibility of interest expense for tax purposes, including the scope of application, the nature of the restrictions, escape clauses and the potential impact on companies doing business in Finland.

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Introduction of Restrictions on Tax Deductibility of Interest Expense