European Commission 11 May 2022, 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
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European Union · · · Cited by 12 · 11-05-2022
EUROPEAN COMMISSION Brussels, 11.5.2022 COM(2022) 216 final 2022/0154(CNS) 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 {SEC(2022) 204 final} - {SWD(2022) 144 final} - {SWD(2022) 145 final} - {SWD(2022) 146 final} EXPLANATORY MEMORANDUM 1.
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