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Taxation Global minimum tax: frequently asked questions
In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
G20 Christian Lindner on the G20 meeting in India
German Finance Minister Christian Lindner is attending the G20 meeting in India from 23–25 February. During his flight to Bengaluru, he outlined the most pressing topics that will be discussed at the meeting. The global economy continues to face high risks as a result of Russia’s war of aggression against Ukraine. It is important to fight inflation and boost the supply side in a targeted way.
Internationales Steuerrecht [EN] Questions concerning the application of the Platform Tax Transparency Act
The Platform Tax Transparency Act of 20 December 2022 (Federal Tax Gazette I, p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. This circular assists in the proper implementation of the Platform Tax Transparency Act and addresses issues of practical relevance.
Financial markets Implementing the Common Framework effectively: Christian Lindner discusses the international debt strategy
Many low-income countries with high debt levels are currently facing very difficult conditions. Finance Minister Christian Lindner explains initiatives that are designed to support these countries’ populations and economies while also safeguarding international financial stability.
taxation Implementation of the global minimum taxation – Statement Christian Lindner
Federal Minister of Finance Christian Lindner declared that, if necessary, Germany is ready to introduce a global minimum tax nationally, even in the absence of an EU-wide agreement. He emphasised that this is a question of tax fairness: multinational corporations too must pay their fair share to help finance public goods.
G20 Christian Lindner after the meeting of G20 finance ministers
Federal Finance Minister Christian Lindner comments on the global economy, the international financial architecture and support for developing and emerging economies. In Lindner’s words: the global economy is back on a path towards growth. We must now solidify the recovery and facilitate the transition back to normality. To do this, it is crucial to ensure global financial stability.
G20 Frequently asked questions: G20
Answers to frequently asked questions about the G20