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Document 52022PC0216
Debt equity bias reduction allowance (DEBRA)
Togra le haghaidh TREOIR ÓN gCOMHAIRLE maidir le rialacha a leagan síos i dtaca le liúntas um chlaontacht fiachais-cothromais a laghdú agus i dtaca le hin-asbhainteacht úis a theorannú chun críoch cánach ioncaim corparáidí
- Initiative summary:
- This initiative aims to encourage companies to finance their investment through equity contributions rather than through debt financing. Over-indebtedness could threaten the stability of the financial system and increase the risk of bankruptcies, which would in turn increase unemployment. The initiative will introduce an allowance for equity-financed new investments to mitigate debt bias. The whole scheme will incorporate a number of robust anti-tax avoidance rules to ensure tax fairness.
- EuroVoc thesaurus:
- beartas fioscach; comhbheartas taraife; ioncam inchánach; faoiseamh cánach; dlí cánach; cáin chorparáide; bonn measúnaithe cánach; seachaint cánach; comhchuibhiú cánach; ús
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- Documents:
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Ares(2021)3879996 (Inception impact assessment)
Ares(2022)4893315 (Factual summary report of the public consultation) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/01/2022 - 31/03/2022
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 14
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
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COM/2022/216 final (Proposal for a directive)
Impact assessment
SWD/2022/146 final (Summary of impact assessment)
Staff working document - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8