| 000 | 01390nab a22002777c 4500 | ||
|---|---|---|---|
| 999 |
_c146502 _d146502 |
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| 003 | ES-MaIEF | ||
| 005 | 20221003183700.0 | ||
| 007 | ta | ||
| 008 | 221003t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aGaut, Robert E. _970068 |
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| 245 | 1 | 0 |
_aE.U. Commission publishes draft directive to remove tax driven debt-equity bias _c Robert E. Gaut and Emma C. McDonnell |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aAs 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. | ||
| 650 | 4 |
_aDEUDA TRIBUTARIA _942651 |
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| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
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| 650 | 4 |
_aEQUIDAD IMPOSITIVA _943700 |
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| 650 | 4 |
_aEMPRESAS _943504 |
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| 650 | 4 |
_aNORMATIVA _947840 |
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| 650 | 4 |
_aINVERSIONES _947531 |
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| 650 | 4 |
_aCOMISION DE LAS COMUNIDADES EUROPEAS _914670 |
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| 700 | 1 |
_aMcDonnell, Emma C. _970069 |
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| 773 | 0 |
_9168005 _oOP 235/2022/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 39, n. 4, Summer 2022, p. 45-48 |
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| 942 | _cART | ||