Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

Date: 16.01.2024 · Reference: A9-0387/2023

capital markets union tax harmonisation tax avoidance basis of tax assessment corporation tax tax relief tax law small and medium-sized enterprises interest taxable income
Overall Result: 362 Against
111 For
362 Against
126 Abstention
268 Did not vote
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Report Summary
Source: AI Summary with Mistral
  • Directive on tax neutrality of equity and debt financing.
  • EBITDA-based allowance for equity increases.
  • Limitation of interest deductions from 2027 for large companies.
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