FBs in the News: Playing it Straight in Family Business Succession
The Irish Times’ Eric McGuire reports on why family businesses have such a difficult time handing down the business to the next generation.
Position Paper on the Own-Initiative Report “Family Businesses in Europe”
EFB expands on the challenges faced by family business within their current economic and legislative environment.
EFB response to consultation on the Small Business Act (SBA)
EFB outlines its position on the Commission’s consultation on the Small Business Act (SBA)
The Constitutionality of the German Inheritance Tax Regime for Family Entrepreneurs
The Federal Constitutional Court ruled that elements of the inheritence tax regime were uncostitutional and ordered a revision of the law.
European Family Business Barometer – A more confident outlook
EFB and KPMG bring an insight into the challenges, health and confidence of family businesses
Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU
During the period 2008-2012, EU governments incurred substantial costs bailing out banks. As corporate income taxation (CIT) in most countries still favors debt- over equityfinancing, reducing or eliminating this debt bias would complement regulatory reforms reducing costs of financial crises. To estimate this effect, we use a two-step approach. First, using panel regressions on a […]
Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems
This paper reviews the experiences of Belgium and Italy with ACE-type systems of corporate taxation. The comparison focusses on the definition of the base for the computation of the allowance and the anti-avoidance framework to tackle abuses. It is argued that the Italian system, with its incremental feature and a comprehensive anti-avoidance framework targeting transactions […]
European Family Business Barometer – Setting the Pace for Growth
The future for family businesses looks bright according to EFB and KPMG’s June 2014 barometer.
EFB Brochure – Family Businesses in the Long Term
EFB’s brochure detailing the challenges, health and goals facing family businesses.
Research into Family Businesses
The aim of the research was to add to the evidence base on family businesses; in particular in terms of identifying how they differ from other Small and Medium Enterprises (SMEs) and whether there is evidence that specifically targeted policy measures would be justified to help overcome any barriers or challenges they face, over and […]