| 000 | 01257nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c146514 _d146514 |
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| 003 | ES-MaIEF | ||
| 005 | 20230531105954.0 | ||
| 007 | ta | ||
| 008 | 221005t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aGrassl, Benjamin _970076 |
|
| 245 | 1 | 4 |
_aThe EU DEBRA Directive _helectrónico _ba 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 _c Benjamin Graßl and Leonie Engeln |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aDIRECTIVA DEBRA _970671 |
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| 650 |
_aCAPITAL _933516 |
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| 650 |
_aIMPUESTO DE SOCIEDADES _945680 |
||
| 650 |
_aDEDUCCIONES _941769 |
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| 650 |
_aUNION EUROPEA _948644 |
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| 700 | 1 |
_aEngeln, Leonie _970077 |
|
| 773 | 0 |
_9168088 _oBIT/2022/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 76, n. 10, 2022, 13 p. |
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| 942 | _cRE | ||