Biblioteca del Instituto de Estudios Fiscales

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A Zebra or a Donkey? the European Commission’s Proposal for a Debt-Equity Bias Reduction Allowance (DEBRA) Roland Ismer

By: Ismer, Roland.
Material type: ArticleArticleSubject(s): ATAD | DIRECTIVA DEBRA | CAPITAL | IMPUESTO DE SOCIEDADES | DEDUCCIONES | UNION EUROPEA In: EC Tax Review v. 31, n. 4, August 2022, p. 164-170
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OP 2141-B/2022/4-1 (Browse shelf) Available OP 2141-B/2022/4-1

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