Open navigation
Search
Search
Expertise
Insights

CMS lawyers can provide future-facing advice for your business across a variety of specialisms and industries, worldwide.

Explore topics
Insights
About CMS

Select your region

Law-Now 20 May 2022 · International

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

1 min read
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...

Read more
Back to top