29 results, sorted by
Taxation Global minimum tax: frequently asked questions
In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
europe We need to strengthen EU fiscal rules, not dilute them: Guest article by Christian Lindner in the Financial Times
Sound public finances are a prerequisite for enabling economic growth in the EU. We need to ensure that we have fiscal buffers for potential future crises.
Taxation Global corporate tax reform is on the way
Under the auspices of the OECD, 138 countries have reached an agreement on a fair allocation of taxing rights and a global minimum effective tax rate of 15%. This is a genuine revolution in international tax law. The global minimum tax rate will now be implemented in national law.
taxation Questions concerning the application of the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz)
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.
Taxation External tax relations
An overview of German law on external tax relations, especially transfer pricing.
europe Joint Statement by Christian Lindner and Bruno Le Maire
After a working meeting in Paris, Finance Minister Christian Lindner and his French counterpart Bruno Le Maire have published a joint statement.
europe 2022 Franco-German Fiscal Policy Seminar
The next Franco-German Fiscal Policy Seminar (FPS) will take place in Berlin on 14-15 November 2022.
europe Winning Paper of this year’s Franco-German Fiscal Policy Seminar
In October 2021, 137 countries and jurisdictions agreed to implement a major reform of the international corporate tax system, i.e., a global minimum tax of 15% on the profits of large multinational companies. The winning paper presents simulations of the revenue effects of the global minimum tax.
Taxation Tax information for investors
Taxation Working Party on Tax Revenue Estimates
The Working Party on Tax Revenue Estimates is an advisory council at the Federal Ministry of Finance. It has existed since 1955. In addition to the Federal Ministry of Finance, which has lead responsibility, the council’s membership includes the Federal Ministry of Economics and Technology, five economic research institutes, the Federal Statistical Office, the Bundesbank, the German Council of …