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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.
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taxation Global corporate tax reform is on the way
Under the auspices of the OECD, 137 countries (as of 28 December 2021) have reached an agreement on a fair allocation of taxing rights and a global minimum effective tax at a uniform tax rate of 15%. This is a genuine revolution in international tax law. The basic approach was approved by the finance ministers of the 20 leading advanced and emerging economies – the G20 – at their meeting in …
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taxation 8th International Tax Symposium
“Future of International Taxation – International Corporate Tax Reform: the Two-Pillar-Solution”
The German Federal Ministry of Finance cordially invites you to
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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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europe Opinion on carbon pricing by the Franco-German Council of economic experts
The Franco-German Council of economic experts was established as a permanent bilateral body by Germany and France on the basis of the Aachen Treaty. It is independent and aims to make policy recommendations on economic policy issues of common interest. The Council has prepared an opinion on “pricing of carbon in and at the border of Europe”.
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taxation Measures to increase tax fairness adopted
In March 2021, the federal cabinet initiated a range of measures to increase tax fairness. The aim is to eliminate tax havens and combat aggressive tax planning more effectively with the help of targeted instruments. In addition, updates to modernise corporation tax legislation will make family businesses more competitive.
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europe Brexit and taxation
What are the tax implications of Brexit? Germany adopted the Tax Act Relating to Brexit (Brexit-Steuerbegleitgesetz), which was intended to prevent detrimental legal consequences occurring solely as a result of Brexit for taxpayers who have completed all essential tax-relevant actions prior to the UK’s departure from the EU.
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europe Brexit and Customs
How does Brexit affect customs? The customs administration thoroughly prepared for Brexit in terms of staffing, IT-assisted customs clearance and awareness-raising among companies. The aim was to ensure that it had the resources and staffing needed to continue performing its tasks as effectively as possible post-Brexit.
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europe Brexit and financial markets
How does Brexit affect the financial market? The Trade and Cooperation Agreement covers financial services in the same way as they are generally covered in the EU’s other free trade agreements with third countries. In particular, both parties have committed to keeping their markets open for operators from the other party seeking to supply services through establishment.