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DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment

20/05/2022

Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base while dividends do not benefit from such advantage. This so-called ‘debt-to-equity bias’, is currently only...

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Authors

Portrait ofFrédéric Feyten
Frédéric Feyten
Managing Partner | Avocat
Luxembourg
Portrait ofAlejandro Dominguez
Alejandro Dominguez
Senior Counsel | Avocat
Luxembourg
Portrait ofDelphine Danhoui
Delphine Danhoui
Knowledge Lawyer | Avocat
Luxembourg
Portrait ofGéraldine Péchiné
Géraldine Pechine
Senior Associate | Avocat
Luxembourg
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