Grassl, Benjamin
The EU DEBRA Directive a critical appraisal from a German corporate income tax perspective of the European Commission’s proposal to reduce debt-equity bias through an equity allowance and interest expense limitation electrónico / Benjamin Graßl and Leonie Engeln
Resumen.
Incluye referencias bibliográficas.
In this article, the authors consider the implications and the advantages and disadvantages of the EU DEBRA Directive, as proposed by the European Commission, together with suggesting remedies for the perceived drawbacks to the Commission’s proposal.
DIRECTIVA DEBRA
CAPITAL
IMPUESTO DE SOCIEDADES
DEDUCCIONES
UNION EUROPEA
Engeln, Leonie
Bulletin for International Taxation 0007-4624v. 76, n. 10, 2022, 13 p.
The EU DEBRA Directive a critical appraisal from a German corporate income tax perspective of the European Commission’s proposal to reduce debt-equity bias through an equity allowance and interest expense limitation electrónico / Benjamin Graßl and Leonie Engeln
Resumen.
Incluye referencias bibliográficas.
In this article, the authors consider the implications and the advantages and disadvantages of the EU DEBRA Directive, as proposed by the European Commission, together with suggesting remedies for the perceived drawbacks to the Commission’s proposal.
DIRECTIVA DEBRA
CAPITAL
IMPUESTO DE SOCIEDADES
DEDUCCIONES
UNION EUROPEA
Engeln, Leonie
Bulletin for International Taxation 0007-4624v. 76, n. 10, 2022, 13 p.