Publications
Debt Equity Bias Reduction Allowance Snapshot
Last updated on 16 Jan 2023 Share
Download the latest snapshot on Debt Equity Bias Reduction Allowance (DEBRA) to learn more about this important topic.
Update on DEBRA, the EU tax incentive to equity finance Briefing
Last updated on 19 Jul 2024 Share
To encourage more sustainable and less risky growth the EU commission issued a proposal to address the disparity in tax treatment between debt and equity financing (DEBRA). Antoine Dupuis, Partner at Atoz presented on the debt-equity bias reduction allowance (DEBRA) consultation and INREV response. The briefing was moderated by Richard van der Linden, Tax Partner Real Estate at PwC.