E.U. Commission publishes draft directive to remove tax driven debt-equity bias Robert E. Gaut and Emma C. McDonnell
By: Gaut, Robert E
.
Contributor(s): McDonnell, Emma C.
Material type: 
ArticleSubject(s): DEUDA TRIBUTARIA | IMPUESTO DE SOCIEDADES | EQUIDAD IMPOSITIVA | EMPRESAS | NORMATIVA | INVERSIONES | COMISION DE LAS COMUNIDADES EUROPEAS
In:
Journal of Taxation of Investments v. 39, n. 4, Summer 2022, p. 45-48Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2022/4-2 (Browse shelf) | Available | OP 235/2022/4-2 |
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Resumen.
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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.
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