Does Germany Have Any Thin-Capital Or Similar Rules?
Mondaq Business Briefing › Germany Law Articles in English (2003)
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Does Germany Have Any Thin-Capital Or Similar Rules?
Yes. The principle is based on disallowance of "excess" interest, rather than on re-qualification of liabilities as "deemed" capital. The safe haven debt/equity ratio is 1.5:1 (3:1 for hol...
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