European Economic
and Social Committee
Debt-Equity Bias Reduction Allowance - Related links
European Commission
- COM(2022) 216 final, 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, 11 May 2022 (EN only)
- SWD(2022) 146 final, Commission Staff working document, Executive summary of the impact assessment report, 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, 11 May 2022 (EN only)
- SWD(2022) 145 final Commission Staff working document, Impact Assessment report, 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, 11 May 2022 (EN only)
- SWD(2022) 144 final, Commission staff working document, Subsidiarity Grid, 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, 11 May 2022 (EN only)
- SEC(2022) 204, Regulatory Scrutiny Board Opinion, 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, 18 March 2022 (EN only)
- Corporate taxation: Commission proposes tax incentive for equity to help companies grow, become stronger and more resilient, Press Release, 11 May 2022 (EN only)
- Sustainable corporate governance, Published Initiative, Inception impact assessment, 2021
- Debt-equity bias reduction allowance (DEBRA), Published Initiative, Inception Impact Assessment, July 2021 (EN only)
- Communication on Business Taxation for the 21st Century, Taxation and Customs Union (EN only)
- The debt-equity bias reduction allowance (DEBRA), Taxation and Customs Union, Taxation (EN only)
- Study on directors’ duties and sustainable corporate governance, Final Report, EY for the European Commission DG Justice and Consumers, July 2020 (EN only)
- The Debt-Equity tax bias: consequences and solutions, Serena Fatica Thomas Hemmelgarn Gaëtan Nicodème, Taxation Papers, 2012 (EN only)
European Parliament
- REPORT on the impact of national tax reforms on the EU economy, Report, Committee on Economic and Monetary Affairs, Rapporteur: Markus Ferbe, December 2021 (EN only)
- Legislative proposal on sustainable corporate governance, Legislative Train Schedule, September 2020 (EN only)
Think tanks and other organisations:
- Debt-equity bias should be addressed on national rather than on the EU level, Paper, Spengel, Christoph et al., ECONSTORE, 2021 (EN only)
- European Commission proposes a Directive providing for a debt-equity bias reduction allowance, Article, KPMG, May 2022 (EN only)
- European Commission proposes Directive to tackle debt-equity bias in taxation, Article, EY, May 2022 (EN only)
- EU Business Taxation for the 21st Century: BEFIT and DEBRA – unpacking the acronyms, Philipp Redeker (freshfields.com), Article, Philipp Redeker, Fresh Fields, September 2021(EN only)
- Corporate Income Taxes under Pressure, Report, IMF, February 2021 02.2021 (EN only)
- Commission publishes study on directors' duties and sustainable corporate governance, Article, eureporter, August 2020 (EN only)
- The European Commission’s Sustainable Corporate Governance Report: A Critique , Working Paper 21-056, 2020, Harvard Business School (EN only)
- Where tax meets corporate governance , Article, May 2019, ACCA (EN only)
- The impact of corporate governance on corporate tax avoidance, paper, Journal of International Accounting, Auditing and Taxation, September 2019 (EN only)
- The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design , Discussion Paper No. 218, May 2017 (EN only)
- The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates, WORKING PAPER N. 65, 2016 (EN only)
- The corporate debt bias and the cost of banking crises, article, July 2015, Sven Langedijk, Gaëtan Nicodème, Andrea Pagano, Alessandro Rossi (EN only)
- Best practice in corporate tax governance – from the finance team to the Board, article, October 2015, Deloitte) (EN only)
- Effects of Strategic Tax Behaviors on Corporate Governance, paper, International Journal of Finance and Accounting, 2013 (EN only)
- Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions , Report, May 2011, IMF (EN only)