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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.
Dr Wolf Heinrich Reuter
In April 2022, Dr Wolf Heinrich Reuter was appointed Chief Economist and Director General for Economic and Fiscal Policy at the Federal Ministry of Finance. From 2018 to 2022, he was Secretary General at the German Council of Economic Experts. He has also previously worked at the Oesterreichische Nationalbank, Vienna University of Economics and Business, and the International Institute for …
Dr Frank Grund
Dr Frank Grund has been Chief Executive Director of Insurance and Pension Funds Supervision at the Federal Financial Supervisory Authority (BaFin) since 2015. Before moving to BaFin, his previous positions included serving as member of the Gerling Group’s managing board, CEO and general representative of Basler Insurance (Germany) and Supervisory Board Member of IDEAL Insurance Group.
He is a …
Mark Branson has been President of the Federal Financial Supervisory Authority (BaFin) since August 2021. Prior to that, he was CEO at the Swiss Financial Market Supervisory Authority (FINMA). Mr Branson is member of the Financial Stability Board´s (FSB) Steering Committee.
Prof. Dr Claudia Buch
Dr Claudia Buch has been Vice-President of the Deutsche Bundesbank since 2014. Her remit there covers banking and financial supervision, financial stability, audit and administration. She also serves as the Bundesbank’s deputy at G20 and G7 meetings. Her previous positions include serving as President of the Halle Institute for Economic Research, Professor of Economics at the University of …
Heiko Thoms was appointed as State Secretary at the Federal Ministry of Finance in April 2023. He is responsible for financial market policy, European policy and international financial policy. From 2020 to 2023, he was German Ambassador to Brazil.
Prof. Dr Joachim Wuermeling
Prof. Dr Joachim Wuermeling has been a member of the Deutsche Bundesbank’s Executive Board since November 2016. His remit covers data and statistik, risk control, information technology and controlling, accounting and organisation. His previous positions include serving as Member of the European Parliament, State Secretary at the Federal Ministry for Economic Affairs and Technology, member of …
Dr Benjamin Weigert
Dr Benjamin Weigert has been Director General for Financial Stability at the Deutsche Bundesbank, and a member of the Financial Stability Committee, since August 2016. He has also worked at Deloitte & Touche and served as Secretary General of the German Council of Economic Experts. He graduated from the Technical University of Dresden in 2002 with a degree in Economics and received his Ph.D. …
Raimund Röseler has been Chief Executive Director of Banking Supervision at the Federal Financial Supervisory Authority (BaFin) since 2011. Prior to that, he served as Head of the Department for General Policy Issues in the Directorate for Insurance Supervision. Mr Röseler is a member of the Basel Committee on Banking Supervision. He also serves on the European Banking Authority’s Board of …
Dr Eva Wimmer
Dr Eva Wimmer is Head of the Directorate-General for Financial Market Policy at the Federal Ministry of Finance. Her remit covers federal credit institutions, federal debt management, financial market regulation (banking, insurance, securities) and international financial market policy. In addition, she is responsible for the oversight of the Federal Financial Supervisory Authority (BaFin) and …