Targeted Interest Deduction Limitations - Why do the Swedish rules clash with EU Law and what can be done?
This thesis evaluates how and why the targeted Swedish interest deduction limitation rules in Chapter 24 of the Swedish Income Tax Act have repeatedly clashed with the TFEU Freedom of Establishment, despite several revisions of the rules. A thorough review of statutory text, legal preparatory works and case law pertaining to each of the three renditions of the Swedish rules is carried out, and key
