Gaut, Robert E.
E.U. Commission publishes draft directive to remove tax driven debt-equity bias / Robert E. Gaut and Emma C. McDonnell
Resumen.
Incluye referencias bibliográficas.
As part of its strategy on business taxation, the E.U. Commission has released the draft text for a proposal to address the bias between debt and equity funding for corporate income tax purposes. This draft proposal aims to introduce tax fairness arrangements which seek to encourage businesses to finance investments with equity rather than debt with a range of measures including a debt-equity bias reduction allowance.
DEUDA TRIBUTARIA
IMPUESTO DE SOCIEDADES
EQUIDAD IMPOSITIVA
EMPRESAS
NORMATIVA
INVERSIONES
COMISION DE LAS COMUNIDADES EUROPEAS
McDonnell, Emma C.
Journal of Taxation of Investments 0747-9115v. 39, n. 4, Summer 2022, p. 45-48
E.U. Commission publishes draft directive to remove tax driven debt-equity bias / Robert E. Gaut and Emma C. McDonnell
Resumen.
Incluye referencias bibliográficas.
As part of its strategy on business taxation, the E.U. Commission has released the draft text for a proposal to address the bias between debt and equity funding for corporate income tax purposes. This draft proposal aims to introduce tax fairness arrangements which seek to encourage businesses to finance investments with equity rather than debt with a range of measures including a debt-equity bias reduction allowance.
DEUDA TRIBUTARIA
IMPUESTO DE SOCIEDADES
EQUIDAD IMPOSITIVA
EMPRESAS
NORMATIVA
INVERSIONES
COMISION DE LAS COMUNIDADES EUROPEAS
McDonnell, Emma C.
Journal of Taxation of Investments 0747-9115v. 39, n. 4, Summer 2022, p. 45-48