The DEBRA Directive and its interplay with Pillar 2 Dieter Bettens
By: Bettens, Dieter
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | DIRECTIVA DEBRA | INTERES | DEDUCCIONES | INCENTIVOS FISCALES | UNION EUROPEA
In:
Intertax v. 50, n. 12, December 2022, p. 907-922Summary: The EU Commission proposed a directive on 11 May 2022 to provide for a more equal treatment between debt and equity for tax purposes (Debt-Equity Bias Reduction Allowance, DEBRA). This article sets out the basics of the DEBRA directive. Furthermore, it recalls certain essential building blocks of the Pillar 2 directive that are necessary for the subsequent analysis. The last section examines the impact that the DEBRA directive will have on the application of the Pillar 2 directive.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/12-5 (Browse shelf) | Available | OP 2141/2022/12-5 |
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| OP 2141/2022/12-2 Some EU and tax treaty law considerations on the draft EU Directive on Global Minimum Taxation for Multinationals in the Union | OP 2141/2022/12-3 Do GILTI + BEAT + BMT = GloBE? | OP 2141/2022/12-4 Pillar 2 | OP 2141/2022/12-5 The DEBRA Directive and its interplay with Pillar 2 | OP 2141/2022/12-6 Assessing the impact of Pillar Two on developing countries | OP 2141/2022/1-3 Brexit | OP 2141/2022/1-4 Taxpayer's right to privacy? |
Resumen.
The EU Commission proposed a directive on 11 May 2022 to provide for a more equal treatment between debt and equity for tax purposes (Debt-Equity Bias Reduction Allowance, DEBRA). This article sets out the basics of the DEBRA directive. Furthermore, it recalls certain essential building blocks of the Pillar 2 directive that are necessary for the subsequent analysis. The last section examines the impact that the DEBRA directive will have on the application of the Pillar 2 directive.
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