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EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance
The DEBRA Proposal applies to all taxpayers that are subject to corporate income tax in one or more Member States, except for financial undertakings.
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VAT fixed establishment in parent-subsidiary supplies
The Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes
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On 22 December 2021, the EU Commission issued two major draft directives that are expected to have a significant impact on EU corporate taxpayers
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