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Orientador(es)
Resumo(s)
A presente dissertação visa analisar a adequação da mitigação do debt-equity bias contida na
proposta de Diretiva do Conselho (COM(2022) 216 final) que estabelece regras relativas a uma dedução
pelo aumento dos capitais próprios e à limitação da dedutibilidade dos juros para efeitos do imposto sobre
o rendimento das sociedades.
Começaremos com um breve enquadramento, centrado no chamado debt-equity bias. De seguida,
procederemos a um exame crítico das principais medidas da proposta DEBRA, explicitando como se
calcula a dedução relativa aos capitais próprios e como funciona a regra da limitação da dedutibilidade dos
juros. Identificaremos os aspetos que, em nossa opinião, necessitam de ser esclarecidos ou modificados.
Terminaremos apresentando a solução que acreditamos melhor se coadunar à resolução do societal
challenge em análise.
The present dissertation aims at analyzing the adequacy of the debt-equity bias mitigation enshrined in the proposal for a Council Directive (COM(2022) 216 final) laying down rules for a deduction in respect of the increase in equity and for limiting the deductibility of interest for corporate income tax purposes. We will start with a brief background, focused on the so-called debt-equity bias issue. Then, we will critically review the main provisions of the proposal, explaining how the equity deduction is calculated and how the rule limiting the deductibility of interest operates. We will identify some features that, in our view, require further clarification or amendment. We will conclude by presenting the solution that we believe best meets the resolution of the underlying societal challenge.
The present dissertation aims at analyzing the adequacy of the debt-equity bias mitigation enshrined in the proposal for a Council Directive (COM(2022) 216 final) laying down rules for a deduction in respect of the increase in equity and for limiting the deductibility of interest for corporate income tax purposes. We will start with a brief background, focused on the so-called debt-equity bias issue. Then, we will critically review the main provisions of the proposal, explaining how the equity deduction is calculated and how the rule limiting the deductibility of interest operates. We will identify some features that, in our view, require further clarification or amendment. We will conclude by presenting the solution that we believe best meets the resolution of the underlying societal challenge.
Descrição
Palavras-chave
Capital Deduções fiscais Financiamento União Europeia Neutralidade Tax deductions Financing European Union Neutrality