Public Finances FAQs: Spending Reviews
Our FAQs answer the most important questions about performance budgeting and spending reviews.
In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
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.