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Law and Business
Volume 3 (2023): Issue 1 (January 2023)
Open Access
Unconstitutionality of the Interest Limitation? Evidence from Germany: Adequate amount of interest expense in an enterprise and interest coverage ratio
Thomas Kollruss
Thomas Kollruss
| Jul 29, 2023
Law and Business
Volume 3 (2023): Issue 1 (January 2023)
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Article Category:
Research Article
Published Online:
Jul 29, 2023
Page range:
1 - 8
DOI:
https://doi.org/10.2478/law-2023-0001
Keywords
Interest limitation
,
constitutional law
,
tax policy
,
debt financing
,
profit shifting
,
interest expense
,
interest coverage ratio
© 2023 Thomas Kollruss, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Figure 1.
Interest coverage ratio and adequate amount of interest expense in relation to EBITDA.