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Interest Limitation in Income Tax Law Amendment Proposal 2019

Publication at Faculty of Law |
2018

Abstract

The article sums up the proposal of the new interest limitation rule that is a part of the Income Tax Law Amendment that was prepared by the Ministry of Finance. Firstly, the reasons for this proposal are discussed.

Secondly, the concept of the proposed rule in the Income Tax Act is analysed. Finally, the article briefly discusses proposed provisions.