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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.
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.
Climate action Green federal securities
Climate action is a priority. To boost sustainability in financial markets too, the German government is issuing Green German Federal Securities. This will inject momentum into the sustainable bond market as a whole.
Climate action Climate action publications
All the Finance Ministry’s publications relating to climate action, including a link to the German government’s Sustainable Development Strategy.
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.
G7 Team of LSE experts led by Lord Nicholas Stern issues report on international climate club
The report looks at how international cooperation in the form of an inclusive climate club can promote climate ambition and facilitate the decarbonisation of industry.
G7 presidency G7 Finance Ministers and Central Bank Governors’ Statement on Climate Issues
G7 finance ministers and central bank governors have issued a joint statement following their meeting on 12 October on the sidelines of the Annual Meetings of the IMF and World Bank in Washington DC.
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 …