DEBRA all that glitters is not gold electrónico David Ledure, Pieter Deré, Michaël Van der Velden and Caroline Bastiaens
Contributor(s): Ledure, David
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Material type: 
ArticleSubject(s): CAPITAL | EMPRESAS | IMPUESTO DE SOCIEDADES | DEDUCCIONES | GASTOS DEDUCIBLES | LIMITACION | POLITICA FISCAL | DIRECTIVA DEBRA | UNION EUROPEA
In:
Bulletin for International Taxation v. 76, n. 11, 2022, p. 521-531Summary: The authors describe and critically examine the European Commission’s proposal for a common legal framework across the Member States of the European Union regarding an allowance system for equity financing, or “debt-equity bias reduction allowance” (DEBRA), and an additional interest limitation rule.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/11-1 (Browse shelf) | Available | BIT/2022/11-1 |
Resumen.
The authors describe and critically examine the European Commission’s proposal for a common legal framework across the Member States of the European Union regarding an allowance system for equity financing, or “debt-equity bias reduction allowance” (DEBRA), and an additional interest limitation rule.
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