Interview with Christian Lindner: Sound public finances are a precondition for a competitive single market and a stable monetary union. This is why Germany is advocating for ambitious efforts to reform the Stability and Growth Pact. Higher debt ratios and higher annual deficits are likely to weaken the single market and the euro in the future.
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.