The Swedish government is currently developing new rules for interest deduction limitations. The rules will likely be based on either an EBIT or EBITDA model instead of the financing allowance model proposed by the Swedish Committee on Corporate Taxation in June 2014. Under that proposal, the deduction of interest and other financial costs would be limited to such costs that have corresponding financial income, although a standard financing allowance of 25% of a company's taxable profit would apply. However, that approach is seen as difficult to implement. The government will launch public consultations on new proposed rules based an EBIT...