VSE knjižnice (vzajemna bibliografsko-kataložna baza podatkov COBIB.SI)
  • Allowance for corporate equity : the latest developments in European Union Law
    Klemenčić, Irena ; Pribisalić, Luka
    There are two ways of financing companies, namely equity financing and debt financing. These two ways of financing companies are relevant for tax law because the payment of interest arising from loan ... financing reduces the tax base of income tax, and the payment of dividends paid due to ownership of the company does not reduce the tax liability of the company. Therefore, over time, attempting to achieve neutrality in corporate financing was a challenging task. One of those ways is Allowance for Corporate Equity. In May 2022, the European Commission adopted a Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes, the so-called DEBRA proposal, which seeks to reduce the tax base of corporate income tax arising from equity financing. Consequently, this paper will briefly discuss the Allowance for Corporate Equity, give an overview of the Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes and assess the European Commission proposal.
    Vir: Lexonomica : revija za pravo in ekonomijo = journal of law and economics. - ISSN 1855-7147 (Vol. 14, no. 2, 2022, str. 237-261)
    Vrsta gradiva - članek, sestavni del
    Leto - 2022
    Jezik - angleški
    COBISS.SI-ID - 134227203

    Povezava(-e):

    https://journals.um.si/index.php/lexonomica/article/view/2539
    Digitalna knjižnica Slovenije - dLib.si
    DOI

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