Jackie Wheaton provides tax advice for a medium-sized company which took on a loan from a Jersey company.
In this comprehensive, seven-page report – which can be downloaded as a PDF – David Jervis, Ben Jones and Elspeth Van den Brande provide a detailed review of the tax deductibility rules across various European jurisdictions.
A ‘backstop’ to existing anti-avoidance rules is considered by Mark Joscelyne and Mark Spinney