Bettens, Dieter
The DEBRA Directive and its interplay with Pillar 2 / Dieter Bettens
Resumen.
The EU Commission proposed a directive on 11 May 2022 to provide for a more equal treatment between debt and equity for tax purposes (Debt-Equity Bias Reduction Allowance, DEBRA). This article sets out the basics of the DEBRA directive. Furthermore, it recalls certain essential building blocks of the Pillar 2 directive that are necessary for the subsequent analysis. The last section examines the impact that the DEBRA directive will have on the application of the Pillar 2 directive.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
DIRECTIVA DEBRA
INTERES
DEDUCCIONES
INCENTIVOS FISCALES
UNION EUROPEA
Intertax 0165-2826 v. 50, n. 12, December 2022, p. 907-922
The DEBRA Directive and its interplay with Pillar 2 / Dieter Bettens
Resumen.
The EU Commission proposed a directive on 11 May 2022 to provide for a more equal treatment between debt and equity for tax purposes (Debt-Equity Bias Reduction Allowance, DEBRA). This article sets out the basics of the DEBRA directive. Furthermore, it recalls certain essential building blocks of the Pillar 2 directive that are necessary for the subsequent analysis. The last section examines the impact that the DEBRA directive will have on the application of the Pillar 2 directive.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
DIRECTIVA DEBRA
INTERES
DEDUCCIONES
INCENTIVOS FISCALES
UNION EUROPEA
Intertax 0165-2826 v. 50, n. 12, December 2022, p. 907-922