Interest Deduction Limitation Rules and the Controversial Case of the Equity Escape Rule

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Journal Title

Journal ISSN

Volume Title

School of Business | Master's thesis

Date

2019

Major/Subject

Mcode

Degree programme

Yritysjuridiikka

Language

en

Pages

XV + 76

Series

Description

Thesis advisor

Viitala, Tomi
Peni, Laura

Keywords

tasetesti, veronkiertodirektiivi, korkovähennysrajoitus, BEPS, verosuunnittelu, rahasto

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