| 000 | 01230nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c147600 _d147600 |
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| 003 | ES-MaIEF | ||
| 005 | 20230531105053.0 | ||
| 007 | ta | ||
| 008 | 230531s2022 ne |||| o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 245 | 0 |
_aDEBRA _ball that glitters is not gold _helectrónico _c David Ledure, Pieter Deré, Michaël Van der Velden and Caroline Bastiaens |
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| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_933516 _aCAPITAL |
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| 650 | 4 |
_aEMPRESAS _943504 |
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| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
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| 650 | 4 |
_941769 _aDEDUCCIONES |
|
| 650 | 4 |
_944899 _aGASTOS DEDUCIBLES |
|
| 650 | 4 |
_aLIMITACION _970672 |
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| 650 | 4 |
_aPOLITICA FISCAL _948067 |
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| 650 | 4 |
_970671 _aDIRECTIVA DEBRA |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_967960 _aLedure, David |
|
| 773 | 0 |
_9169521 _oBIT/2022/11 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 11, 2022, p. 521-531 |
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| 942 | _cRE | ||