Is the Portuguese DEBRA an Example to Follow?

In this article, the author examines the Portuguese debt-equity bias reduction allowance (DEBRA) regime and whether or not it might be of interest in implementing the proposed EU DEBRA Directive. The author also examines whether other EU Member States should follow Portugal’s example by integrating the DEBRA regime into their legal systems before the Directive is officially published.

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Publication Details

Journal
European Taxation
Published
2025-02-13
DOI
https://doi.org/10.59403/1s2ga3w
Primary Topic
EU Law and Policy Analysis
Type
article
Field-Weighted Citation Impact
0.00
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article

Is the Portuguese DEBRA an Example to Follow?

Isabel Cristina Oliveira de Morais
European Taxation
EU Law and Policy Analysis
article

Is the Portuguese DEBRA an Example to Follow?

Isabel Cristina Oliveira de Morais
article en

Abstract

In this article, the author examines the Portuguese debt-equity bias reduction allowance (DEBRA) regime and whether or not it might be of interest in implementing the proposed EU DEBRA Directive. The author also examines whether other EU Member States should follow Portugal’s example by integrating the DEBRA regime into their legal systems before the Directive is officially published.

European TaxationVol. 65(2/3)
Openalex Percentile: Top 96%
EU Law and Policy Analysis
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Is the Portuguese DEBRA an Example to Follow? — Isabel Cristina Oliveira de Morais · European Taxation (2025) | TGRS Research Map | TGRS