The aim of the project is to investigate the implementation of the EU directive against tax evasion in Sweden with a particular focus on the issue of limiting the right to deduct interest. The project thoroughly analyzes the background and purpose of the directive and the tax rules introduced to implement it in Sweden. Various application issues associated with these rules are identified and discussed. The research results obtained so far show that the implementation of the Directive has resulted in complex and difficult to access rules. The deductibility of interest expenses is determined by three different sets of rules: the general limitation, the targeted limitation and the rules for neutralizing hybrid mismatches. In addition, special rules apply to interest on financial leases. The accelerated legislative process has in some parts resulted in an insufficiently elaborate regulatory framework with a number of unresolved application issues and inadequate coordination between different rules. Within the continued project, an in-depth study will be made of the question of whether the Swedish implementing legislation is compatible with EU primary law (freedom of establishment and free movement of capital) and of the question of the application of the modified targeted restriction rules in the light of the motives and case law regarding previously applicable rules.