The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates
Corporate income tax systems usually discriminate between the different sources of finance: They favour debt over equity financing since interest costs are deductible for tax purposes whereas there is no equivalent relief for equity-financed investments. This unequal treatment might cause economic problems such as excessive leverage in the corporate sector and an associated increased vulnerability […]
The 21st Century Will Belong to Family Businesses
According to Family Business Advisor and professor at Columbia University Josh Baron, although the corporation has been the dominant model for business enterprise for the last century, the changing circumstances are favouring family business, since they can cope well with the new challenges.
National Study – Business Dynamism in Spain
Instituto de la Empresa Familial, our Spanish chapter analyses the current business sector in the country, and proposes 60 viable, specific measures that could allow for the creation and growth of companies.
The Family Business in Spain: 2015
Instituto de la Empresa Familiar’s study on family businesses in Spain in 2015 provides us with a new insight on family businesses, examining all factors affecting family businesses in Spain.
EFB Meets VP Katainen
Chairman Alfonso Líbano, Secretary General Casado and Leena Morttinen, Director of Finnish Family Firms Association, met with the Vice-president to highlight some pressing issues for the family business community in Europe.
VP Katainen Meets with EFB
Chairman Alfonso Líbano, Secretary General Casado and Leena Morttinen, Director of Finnish Family Firms Association, met with the Vice-president to highlight some pressing issues for the family business community in Europe. EFB urged the Vice-President to press for policies that will support the use of equity. At the moment, in many EU Member States, investment […]
Ten Years Without the Swedish Inheritance Tax
Anders Ydstedt and Amanda Wollstad write a paper celebrating the tenth year since the abolishment of the Swedish Inheritence and Gift Tax.
European Family Business Trends – Modern Times?
KPMG publishes a new report based primarily on KPMG’s Global Centre of Excellence for Family Business as well as the EFB Barometers 2013-2015 and Global Family Business Survey ‘Family matters: financing family business growth through individual investors’.
Opinion of the European Economic and Social Committee on Family businesses in Europe as a source of renewed growth and better jobs
Key points The EESC calls for: an active strategy promoting best practices on family businesses among Member States to be implemented; preparation of a legal framework on family businesses, which would include a commonly acceptable definition of a family business; a family business category to be included in European statistics and national data on family […]
European Family Business Barometer – Determined to Succeed
EFB and KPMG seek to bring an insight into the challenges, health and confidence of family businesses in the fourth editition of the European Family Business Barometer.