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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
  
29 juil. 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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Catégorie d'article: Research Article
Publié en ligne: 29 juil. 2023
Pages: 1 - 8
DOI: https://doi.org/10.2478/law-2023-0001
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© 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.
Langue:
Anglais
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Sujets de la revue:
Affaires et économie, Gestion d'entreprise, Gestion d’entreprise, autres, Droit, Droit commercial, Droit commercial, autres, Protection juridique commerciale, Protection juridique commerciale, autres, Droit public, Droit public, autres
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