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- W755748484 abstract "A current report from the Swedish Committee on Corporate Taxation suggests an introduction of a new system of corporate taxation. The new regulations are supposed to increase fiscal neutrality between the taxation of equity and debt, and also potentially replace the existing interest deduction legislation.The report consists of two proposals, the main proposal and an alternate proposal. The main proposal is the part that will be addressed mostly in this essay because it is also the recommended one, and most likely the main proposal will be the basis for any new legislation. The main proposal it self consists of two parts. In the first part deductions for interest expenditure and other financial costs will be limited to only allow deductions for financial costs for which there is a corresponding financial income. Deductions for net financial costs will not be possible. The limited possibility of deductions for interest expenditure will lead to an increased taxable income for the affected.The second part of the main proposal refers to a standard deduction that will be imposed on all financial costs, a financing deduction (finansieringsavdrag), that amounts to 25 per cent of the company’s taxable profit. This deduction will be allowed regardless of whether the company has financial costs or nor. The financing deduction corresponds to a reduction of the corporate tax rate by 5.5 percentage points.The new system aspires to a more neutral taxation between equity and debt. The neutrality will hopefully lead to less distortion regarding a company’s investment- and funding decisions.The tax burden the new proposal brings will affect a company’s profitability as well as its loan to value ration. The real estate industry will be one of the most affected industries pursuant the new proposals due to their need debt and loans." @default.
- W755748484 created "2016-06-24" @default.
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- W755748484 date "2015-01-01" @default.
- W755748484 modified "2023-09-26" @default.
- W755748484 title "Ett nytt bolagsskattesystem -Förslaget som kan fälla fastighetsbranschen" @default.
- W755748484 hasPublicationYear "2015" @default.
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