Caiumi, Antonella
A Comment on the EU’s Proposed Debt-Equity Bias Reduction Allowance Directive / by Antonella Caiumi and Paolo M. Panteghini
Resumen.
Incluye referencias bibliográficas.
In this article, the authors compares the European Commission’s proposed directive on the mitigation of the debt-equity bias caused by taxation with Italy’s Aiuto alla Crescita Economica mechanism.
LEGISLACION COMUNITARIA
DEUDA TRIBUTARIA
EQUIDAD IMPOSITIVA
IMPUESTOS
DEDUCCIONES
ATAD
ITALIA
Panteghini, Paolo M.
Tax Notes International 1048-3306v. 107, n. 3, July 18, 2022, p. 305-310
A Comment on the EU’s Proposed Debt-Equity Bias Reduction Allowance Directive / by Antonella Caiumi and Paolo M. Panteghini
Resumen.
Incluye referencias bibliográficas.
In this article, the authors compares the European Commission’s proposed directive on the mitigation of the debt-equity bias caused by taxation with Italy’s Aiuto alla Crescita Economica mechanism.
LEGISLACION COMUNITARIA
DEUDA TRIBUTARIA
EQUIDAD IMPOSITIVA
IMPUESTOS
DEDUCCIONES
ATAD
ITALIA
Panteghini, Paolo M.
Tax Notes International 1048-3306v. 107, n. 3, July 18, 2022, p. 305-310