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

Catégorie d'article: Research Article

Publié en ligne: 29 juil. 2023

Pages: 1 - 8

DOI: https://doi.org/10.2478/law-2023-0001

Mots clés

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.