المؤلفون: Carvalho, Ana Catarina Costa

المساهمون: Alves, Filipe Domingues Cerqueira, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Distorção dívida/capitais próprios, Dívida, Capitais próprios, Dedução relativa aos capitais próprios, Endividamento, Subcapitalização, DEBRA, Planeamento fiscal, União Europeia, Juro nocional, ATAD, Dedutibilidade dos juros, Debt-equity bias, Debt, Equity, Allowance on corporate equity, Leverage, Thin capitalisation, Tax planning, European Union, Notional interest, Interest deductibility, Domínio/Área Científica::Ciências Sociais::Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/41861

المؤلفون: Gschossmann, Emilia, Heckemeyer, Jost H., Müller, Jessica, Spengel, Christoph, Spix, Julia, Wickel, Sophia

مصطلحات موضوعية: ddc:330, F23, H25, K34, Business in Europe, Framework for Income Taxation, BEFIT, Effective tax rates, Debt-Equity Bias Reduction Allowance, DEBRA, Debt-equity bias, Devereux/Griffith Methodology, Global minimum tax, Pillar Two

Relation: Series: ZEW Discussion Papers; No. 24-014; gbv-ppn:1884814085; https://hdl.handle.net/10419/289449; RePEc:zbw:zewdip:289449

الاتاحة: https://hdl.handle.net/10419/289449

المؤلفون: Canhão, Duarte Tourais de Matos Ribeiro

المساهمون: Correia, Miguel Nuno Gonçalves, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: ACE, Assimetria, ATAD, BEPS, CBIT, Debt-Equity Bias, Dedutibilidade, Inclusão, Instrumentos financeiros híbridos, Regras de subcapitalização, Planeamento fiscal, Domínio/Área Científica::Ciências Sociais::Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/39359

المؤلفون: Kemmeren, Eric

المصدر: Kemmeren , E 2023 , ' Taxing interest in the Debtor State as an alternative to DEBRA ' , EC Tax Review , vol. 32 , no. 2 , pp. 44-55 .

مصطلحات موضوعية: debt-equity bias, capital markets, tax neutrality, ability-to-pay, direct benefit principle, principle of origin, territorial principle, territoriality principle, taxation of interest, distortion of competition, sustainability

وصف الملف: application/pdf

الاتاحة: https://research.tilburguniversity.edu/en/publications/57503828-1c28-4597-8962-e89ba0aa8b72
https://pure.uvt.nl/ws/files/99164606/68059622.pdf

المؤلفون: Aujean, Michel, Ceriani, Vieri, Valenduc, Christian

المصدر: Reflets et perspectives de la vie économique. 2014, LIII(1), p. 49-62.

الاتاحة: https://www.cairn-int.info/article-E_RPVE_531_0049--financing-investment-and-fiscal.htm

المؤلفون: Cipollina Silvia

المساهمون: Cipollina, Silvia

مصطلحات موضوعية: Debt Financing, Debt-Equity Bias, Allowance for Capital Equity (ACE), Comprehensive Business Income Tax (CBIT), Common Consolidated Corporate Tax Base (CCCTB), Debt-Equity Bias Reduction Allowance (DEBRA) Directive Proposal, Business in Europe Framework for Income Taxation (BEFIT)

وصف الملف: STAMPA

Relation: volume:LXXXI; issue:4; firstpage:383; lastpage:411; numberofpages:29; journal:RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE; https://hdl.handle.net/11571/1477919

الاتاحة: https://hdl.handle.net/11571/1477919

المؤلفون: Michel Aujean, Vieri Ceriani, Christian Valenduc

المصدر: Reflets et perspectives de la vie économique. (1):49-62

مصطلحات موضوعية: tax policy, debt-equity bias, Allowance for Corporate Equity

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od_______645::64d87260ba5ea8e756df4661180db31c
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RPVE_531_0049

مصطلحات موضوعية: European Union, cash-flow taxation, debt-equity bias, compliance costs

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od_______645::48b8eedf604f56997a0291f7e558ef7e
https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_55.pdf

المؤلفون: Aujean, Michel, Ceriani, Vieri, Valenduc, Christian

المصدر: Reflets et perspectives de la vie économique ; Reflets et perspectives de la vie économique, LIII, 1, 2014-11-04, pp.49-62

مصطلحات موضوعية: tax policy, debt-equity bias, Allowance for Corporate Equity, eco, manag

Relation: 10670/1.6jh8k0; http://www.cairn.info/article.php?ID_ARTICLE=RPVE_531_0049

الاتاحة: http://www.cairn.info/article.php?ID_ARTICLE=RPVE_531_0049

المؤلفون: Thomas Hemmelgarn, Daniel Teichmann

المصدر: SSRN Electronic Journal.

مصطلحات موضوعية: Economics and Econometrics, Double taxation, Capital structure, Tax shield, Corporate income tax, tax reform, debt-equity bias, leverage, banks, Financial system, Dividend policy, Monetary economics, Tax reform, Dividend tax, jel:G21, jel:H32, Tax rate, Value-added tax, jel:H25, Ad valorem tax, Accounting, Income tax, State income tax, Economics, Dividend, Finance, Indirect tax, Public finance

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9079ac6d4c9b241b75332b23da40ab4a
https://doi.org/10.2139/ssrn.2265424

المؤلفون: Hillenius, Natasha

مصطلحات موضوعية: Allowance for Corporate Equity, ACE, Debt Equity Bias, Capital structure, Notional interest rate, Business and Economics

وصف الملف: application/pdf

Relation: http://lup.lub.lu.se/student-papers/record/4462702

الاتاحة: http://lup.lub.lu.se/student-papers/record/4462702

المؤلفون: Karfíková, Marie, Halíček, Radek

مصطلحات موضوعية: debt financing costs, thin capitalisation, excessive financing costs, debt-equity bias reduction allowance

جغرافية الموضوع: 249-261

وصف الملف: média; svazek

Relation: https://kramerius.lib.cas.cz/view/uuid:c13fcdbe-0b3c-4313-983e-09da282618ff

الاتاحة: https://kramerius.lib.cas.cz/view/uuid:c13fcdbe-0b3c-4313-983e-09da282618ff