En intressant gemenskap - En analys av begreppet intressegemenskap i ränteavdragsbegränsningsreglerna
The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning. Furthermore a specific loan-based structure is analyzed in an attempt to unravel applicable law. Synthesizing previous academic work on the area and using legal sources such as court cases as foundation for analysis the thesis is based on common juridical method. Our results indicate that action to clarify the definition of associated enterprises is needed by either legislators or courts. Our conclusion with regards to the specific loan-based structure analyzed is that the restricting laws are not applicable.