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Image header Agence Europe
Europe Daily Bulletin No. 12741
Contents Publication in full By article 16 / 30
ECONOMY - FINANCE - BUSINESS / Taxation

European Commission unveils fiscal roadmap to reduce debt-equity bias

On Monday, 14 June, the European Commission published its roadmap for drafting a directive (Debt-Equity Bias Reduction Allowance or DEBRA) expected in the first half of 2022. This initiative aims to encourage companies to finance their investments through equity contributions instead of resorting to debt, as announced in its May communication on business taxation (see EUROPE B12720A15).

Many corporate tax systems in the EU actually encourage debt financing by allowing interest...

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EXTERNAL ACTION
EU RESPONSE TO COVID-19
SECTORAL POLICIES
ECONOMY - FINANCE - BUSINESS
INSTITUTIONAL
SOCIAL AFFAIRS
COURT OF JUSTICE OF THE EU
NEWS BRIEFS
CORRIGENDUM