DEBRA all that glitters is not gold electrónico / David Ledure, Pieter Deré, Michaël Van der Velden and Caroline Bastiaens
Resumen.
The authors describe and critically examine the European Commission’s proposal for a common legal framework across the Member States of the European Union regarding an allowance system for equity financing, or “debt-equity bias reduction allowance” (DEBRA), and an additional interest limitation rule.
CAPITAL
EMPRESAS
IMPUESTO DE SOCIEDADES
DEDUCCIONES
GASTOS DEDUCIBLES
LIMITACION
POLITICA FISCAL
DIRECTIVA DEBRA
UNION EUROPEA
Ledure, David
Bulletin for International Taxation 0007-4624 v. 76, n. 11, 2022, p. 521-531