Esimerkkejä Debt bias käytöstä Englanti ja niiden käännökset Suomi
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The debt bias of corporate taxation remains high.
This is expected to reduce the debt bias in housing taxation.
Moreover, debt bias in taxation needs to be addressed.
Although the measure will reduce the debt bias, it will not remove it entirely.
This corporate debt bias may also lead to excessively high corporate leverage and insufficient allocation of capital.
In 2013, Spain adopted new measures to address the debt bias in corporate taxation.
The CCCTB will remove the debt bias distortion, by offering an Allowance for Growth and Investment AGI.
This corresponds to the AGS priority that concerns reducing the debt bias in housing taxation.
Such debt bias could be addressed through tax deductions for the cost of both equity and debt financing33.
The EESC is in favour of removing unjustified debt bias, as advised in the IMF Country Reports.
As part of the broader work being carried out to bring forward the Common Consolidated Corporate Tax Base(CCTB), the Commission will examine ways to address this"debt bias.
At the level of the Member States, this debt bias in business finance can be addressed by removing the distortions from differential taxation.
Portugal should take measures to reduce the corporate debt overhang,to address the corporate non-performing loans ratio in banks and to reduce the debt bias for corporates under tax provisions.
Lastly, no additional measures were taken in 2013 to address the debt bias in corporate taxation with a view to preventing a further increase in private indebtedness.
Finally, Sweden has addressed the corporate taxation debt bias by further strengthening restrictions on interest deductibility, extending them to all types of intra-group loans as of January 2013 and introducing a so-called investors' deductibility that might alleviate the debt bias in taxation.
Two additional topics are covered, as compared to the proposal of 2011: there are rules against debt bias and a super-deduction is given for research and development R& D.
The study focusses on the current extent of the corporate debt bias in tax systems of the EU28 Member States andanalyses whether different reform options could in principle manage to address the debt bias and promote investment.
Given the risks that such a situation entails for the indebtedness of companies, the re-launch proposal for a common corporate tax base will include a rule against debt bias, in order to neutralise the current framework that discourages equity financing.
Sweden has neither announced nor adopted any measures to address the debt bias in taxation linked to housing which could be done in the context of a tax shift, without increasing the overall tax burden.
Take further preventive measures to strengthen the stability of the housing and mortgage market in the medium term, including by fostering prudent lending,reducing the debt bias in the financing of housing investments, and tackling constraints in housing supply and rent regulations.
The corporate taxation treatment of investment tends to produce a bias towards debt over equity finance.