The European Commission has launched a public consultation on the introduction of a Debt Equity Bias Reduction Allowance (DEBRA). This follows the recent launch of a consultation on the initiative for a roadmap for DEBRA.
The feedback period for the latest consultation runs until 7 October 2021.
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Target audience
The initiative to introduce an allowance system for equity financing to mitigate the debt-equity bias induced by taxation is relevant for stakeholder from the private sector …