| 000 | 01375nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c147701 _d147701 |
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| 003 | ES-MaIEF | ||
| 005 | 20230718141713.0 | ||
| 007 | ta | ||
| 008 | 230613t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_970725 _aBettens, Dieter |
|
| 245 | 4 |
_aThe DEBRA Directive and its interplay with Pillar 2 _c Dieter Bettens |
|
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
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| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
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| 650 | 4 |
_970671 _aDIRECTIVA DEBRA |
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| 650 | 4 |
_aINTERES _947502 |
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| 650 | 4 |
_941769 _aDEDUCCIONES |
|
| 650 | 4 |
_aINCENTIVOS FISCALES _947462 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9169597 _oOP 2141/2022/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 12, December 2022, p. 907-922 |
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| 942 | _cART | ||