In addition, it contains specific anti-abuse measures such as a restriction of interest deductibility in some cases and an exception to the exemption of foreign income in other cases.
Lisaks sisaldab ettepanek konkreetseid kuritarvituste vastaseid meetmeid, nt intresside mahaarvatavuse piiramine teatavatel juhtudel ja välismaal teenitud sissetuleku maksuvabastuse erand teistel juhtudel.