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Taxation What are taxes and what are they used for?
Taxes are the state’s most important source of revenue. The state uses the money to pay for things that are in the public interest. But who decides how much we have to pay in taxes? And why are there so many different kinds of taxes? This brochure provides answers to these and other important questions relating to taxes. It shows who pays what kinds of taxes and explains key terms using …
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Taxation Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy
OECD/G20 Base Erosion and Profit Shifting Project
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taxation Act Combating Tax Avoidance and Unfair Tax Competition and Amending Further Acts
This working translation of the Gesetz zur Abwehr von Steuervermeidung und unfairem Steuerwettbewerb und zur Änderung weiterer Gesetze is provided by the Language Service of the Federal Ministry of Finance. Only the German text of this Act is authentic.
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Ministry The Detlev Rohwedder Building – German history reflected
The Detlev Rohwedder Building, which has served as the German Finance Ministry’s main office since August 1999, reflects the upheavals of modern German history more clearly than perhaps any other building in the capital. Built as the headquarters of the Reich Aviation Ministry, the enormous edifice was the nerve centre of Nazi power. It was from here that Hermann Göring, Reichsmarschall and head …
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Taxation Energy Duty Act (Energiesteuergesetz)
The Energy Duty Act (Energiesteuergesetz) sets out the legal provisions for the duty charged on various forms of energy in Germany. The Act implements the EU Council Directive on the taxation of energy products and electricity (Council Directive 2003/96/EC).
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Taxation Electricity Duty Act (Stromsteuergesetz)
The Electricity Duty Act (Stromsteuergesetz) sets out the legal provisions on the duty charged on electricity in Germany. The Act was introduced as part of the Ecological Tax Reform, which was initiated in 1999.
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Ministry The Detlev Rohwedder Building
The Detlev Rohwedder Building, located on Wilhelmstrasse in Berlin’s historical government district, has served as the Finance Ministry’s main office since 1999. It reflects the stages of Germany’s turbulent history more clearly than perhaps any other building in the capital.