Abstract
The European Commission has proposed a new directive to more closely equalize the income tax treatment between equity and debt financing for corporations doing business in EU Member States. Carla Valério examines the details of the proposal – with the clever acronym DEBRA – and looks at what it could mean for European corporations and capital markets, if adopted.
| Original language | English |
|---|---|
| Journal | Talking Points |
| Issue number | 15 |
| Publication status | Published - 22 Mar 2022 |