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Sweden Interest Deduction Restrictions Proposed with Corporate Tax Rate Cut

|Proposed Changes|Sweden
Sweden

The Swedish Ministry of Finance has proposed corporate tax reform measures, including the introduction of new interest reduction restrictions and hybrid mismatch rules along with a cut in the corporate tax rate. The proposed measures include:

  • A general EBIT-based interest deduction restriction of 35% of EBIT with an SEK 100,000 safe harbor deduction limit and allowed carry forward of excess i…

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