The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective...

Grundlagen der Untersuchung -- Rechtliche und wirtschaftliche Vorgaben -- Internationale Vorschriften zur Zinsabzugsbeschränkung -- Untersuchung alternativer Modelle zur Zinsabzugsbeschränkung -- Fazit.