Tightening of the interest barrier

In ad­di­tion to an ex­ten­sion of the in­te­rest ex­pen­ses sub­ject to this rule, the ex­emp­ti­ons have also been mo­di­fied, which is li­kely to lead to a (fur­ther) re­stric­tion of the de­duc­tion of in­te­rest ex­pen­ses for many com­pa­nies.