EU Commission proposal to reduce the imbalance in the tax tr ...
On 11 May 2022, the European Commission published a draft Directive which is intended to mitigate the tax induced debt-equity bias in corporate investment decisions. Technically, this is to be achieved through, on the one hand, an allowance that provides for the deductibility of notional interest on equity and, on the other, by introducing further restrictions on the deductibility of interest on debt. ... Insofar as the ATAD interest limitation rule would allow a higher interest deduction, the restriction
Kategorien: From Europe
Schlagwörter: loan interest, interest limitation, debt ...
