Alexander Tale

Global minimum tax, interest deduction limitations and group contributions - how is future competitiveness ensured for Swedish companies?

The research project concerns, from a Swedish perspective, the international reform of corporate taxation conducted under the auspices of the OECD to prevent tax evasion and counteract harmful tax competition between states.  The interaction between the Swedish group contribution model, interest deduction rules, a tax-generous interest policy, as well as the introduction of the global minimum tax and the new directive will be analyzed.

The research is conducted with support from the Torsten Söderberg Foundation.