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Business Taxes › Debt-Equity

Proskauer - Tax Talks

EU Commission publishes draft directive to remove tax driven debt-equity bias

Proskauer - Tax Talks on

Summary and Background - On 11 May 2022, the European Commission (the “Commission”) published its draft proposal for a debt-equity bias reduction allowance (“DEBRA” or, the “Directive”), which forms part of the...more

Skadden, Arps, Slate, Meagher & Flom LLP

"IRS and Treasury Issue Final Debt/Equity Regulations"

Skadden, Arps, Slate, Meagher & Flom LLP on

On October 13, 2016, the Internal Revenue Service (IRS) and the Treasury Department (Treasury) issued temporary and final Treasury regulations under Section 385 of the Internal Revenue Code of 1986, as amended (the Final...more

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