EU Commission

• 29 March 2016

  The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates (29 March 2016)

  Corporate income tax systems usually discriminate between the different sources of finance: They favour debt over equity financing since interest ... Read More
• 15 October 2014

  Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU (October 2014)

  During the period 2008-2012, EU governments incurred substantial costs bailing out banks. As corporate income taxation (CIT) in most countries ... Read More
• 15 June 2014

  Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems (June 2014)

  This paper reviews the experiences of Belgium and Italy with ACE-type systems of corporate taxation. The comparison focusses on the ... Read More
• 27 August 2013

  The Debt-Equity Tax Bias: consequences and solutions (June 2012)

  The tax deductibility of interest payments in most corporate income tax systems coupled with no such measure for equity financing ... Read More
• 01 January 2012

  Consultation on the Entrepreneurship2020 Action Plan

  This paper outlines EFB's priorities for boosting Entrepreneurship accross the European Union.
• 01 December 2009

  Commission Recommendation on the Transfer of Business

  In 1994, for the first time, the European Commission published recommendations to support the transfer of SMEs. These recommendations still hold true today ... Read More