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Unconstitutionality of the Interest Limitation? Evidence from Germany: Adequate amount of interest expense in an enterprise and interest coverage ratio Cover

Unconstitutionality of the Interest Limitation? Evidence from Germany: Adequate amount of interest expense in an enterprise and interest coverage ratio

Law and Business
Volume 3 (2023): Issue 1 (January 2023)
By: Thomas Kollruss  
Open Access
|Jul 2023
Authors

Authors

Thomas Kollruss

T.Kollruss@gmx.at

Tax and Accounting Research, Berlin, Germany
DOI: https://doi.org/10.2478/law-2023-0001 | Journal eISSN: 2720-1279
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Language: English
Page range: 1 - 8
Published on: Jul 29, 2023
Published by: Polish Economic Security Foundation. Institute for Legal and Economic Dialogue and Analysis
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Interest limitation,
constitutional law,
tax policy,
debt financing,
profit shifting,
interest expense,
interest coverage ratio
Related subjects:
Business and economics,
Business management,
Business management, other,
Law,
Commercial law,
Commercial law, other,
Commercial legal protection,
Commercial legal protection, other,
Public law,
Public law, other

© 2023 Thomas Kollruss, published by Polish Economic Security Foundation. Institute for Legal and Economic Dialogue and Analysis
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 3 (2023): Issue 1 (January 2023)
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