{"version":"1.0","provider_name":"Ranby Moore","provider_url":"https:\/\/www.mooresweden.se\/en","title":"S\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"EvAqc4D7Pw\"><a href=\"https:\/\/www.mooresweden.se\/en\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/\">Lower corporation tax for everyone \u2013 limitations on interest deductions for a few<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.mooresweden.se\/en\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/embed\/#?secret=EvAqc4D7Pw\" width=\"600\" height=\"338\" title=\"\u201cS\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal\u201d \u2014 Moore Ranby\" data-secret=\"EvAqc4D7Pw\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\" data-no-translation-title=\"\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.mooresweden.se\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>","description":"I b\u00f6rjan av maj l\u00e4mnade till slut regeringen det slutliga f\u00f6rslaget till ny f\u00f6retagsbeskattning. Det synes vara regeringens ambition att enbart de st\u00f6rre f\u00f6retagen ska omfattas av nya r\u00e4nteavdragsbegr\u00e4nsningar \u2013 negativa r\u00e4ntenetton upp till fem miljoner kronor \u00e4r fortsatt avdragsgilla. I denna artikel tittar vi p\u00e5 hur f\u00f6rslaget p\u00e5verkar de f\u00f6retag som ligger under denna niv\u00e5. Vi \u00e5terkommer i en separat artikel med inneb\u00f6rden av r\u00e4nteavdragsbegr\u00e4nsningarna f\u00f6r de f\u00f6retag som omfattas av den delen av f\u00f6rslaget. Nya regler f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 januari 2019. \u00a0"}