A Comment on the EU’s Proposed Debt-Equity Bias Reduction Allowance Directive by Antonella Caiumi and Paolo M. Panteghini
By: Caiumi, Antonella
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Contributor(s): Panteghini, Paolo M.
Material type: 
ArticleSubject(s): LEGISLACION COMUNITARIA | DEUDA TRIBUTARIA | EQUIDAD IMPOSITIVA | IMPUESTOS | DEDUCCIONES | ATAD | ITALIA
In:
Tax Notes International v. 107, n. 3, July 18, 2022, p. 305-310Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2022/107/3-2 (Browse shelf) | Available | OP 138-Bis/2022/107/3-2 |
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.
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