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

Thomas Kollruss

Thomas Kollruss

Tax and Accounting ResearchBerlin, Germany
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Kollruss, Thomas
  
Jul 29, 2023
Unconstitutionality of the Interest Limitation? Evidence from Germany: Adequate amount of interest expense in an enterprise and interest coverage ratio's Cover Image
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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
© 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.
Interest coverage ratio and adequate amount of interest expense in relation to EBITDA.
Language:
English
Publication timeframe:
1 times per year
Journal 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
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