The EU DEBRA Directive: A Critical Appraisal from a German Corporate Income Tax Perspective of the European Commission’s Proposal to Reduce Debt-Equity Bias through an Equity Allowance and Interest Expense Limitation

In this article, the authors consider the implications and the advantages and disadvantages of the EU DEBRA Directive, as proposed by the European Commission, together with suggesting remedies for the perceived drawbacks to the Commission’s proposal.