DEBRA

Arm's Length, DEBRA, Deduction, Digital services tax, Intertax, Pillar II, Tax Theory, Unitary Taxation

(General Editor of Intertax)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber & Caren Sureth-Sloane, Towards an Amended Arm’s Length Principle: Tackling Complexity and Implementing Destination Rules in Transfer Pricing The arm’s length principle (ALP) is the…

DAC6, DEBRA, EC Tax Review, Excise duties

(General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)/ /Leave a comment
EC Tax Review

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Eric C.C.M. Kemmeren, Taxing Interest in the Debtor State as an Alternative to DEBRA Basically, a company can be financed by debt or equity. The general national tax systems are that interest, the…

ATAD, DEBRA, European Commission

(Professor Maastricht University and (co)owner Cygnus Tax BV, Apertas BV and Herreveld van den Hurk BV (i.o.))/ /Leave a comment

[1] ‘You are so beautiful’ was a famous song from Joe Cocker. When DEBRA (the draft Debt-Equity Bias Reduction Allowance-directive) arrived many tax lawyers responded very positively. At last, a directive which offers enterprises something positive instead of taking away benefits. The question is, however, will this new baby grow up to be a very…