The EU DEBRA Directive electrónico 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 Benjamin Graßl and Leonie Engeln
By: Grassl, Benjamin
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Contributor(s): Engeln, Leonie.
Material type: 
ArticleSubject(s): DIRECTIVA DEBRA | CAPITAL | IMPUESTO DE SOCIEDADES | DEDUCCIONES | UNION EUROPEA
In:
Bulletin for International Taxation v. 76, n. 10, 2022, 13 p.Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/10-1 (Browse shelf) | Available | BIT/2022/10-1 |
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.
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