Impact Assessment accompanying the document Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

led by: Directorate-General for Taxation and Customs Union
publication date: 11 May 2022
additional information: —
related EPRS documentation: —
models involved in baseline and assessment of policy options: CORTAX
Corporate Tax Model

model

contributed to this impact assessment

baseline and assessment of policy options

CORTAX
Corporate Tax Model

EURLex

52022SC0145(01)

Impact assessment factsheet

Ares(2022)4874183

SWD/2022/145 final/2