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europe Interview with Christian Lindner on the reform of the Stability and Growth Pact
Interview with Christian Lindner: Sound public finances are a precondition for a competitive single market and a stable monetary union. This is why Germany is advocating for ambitious efforts to reform the Stability and Growth Pact. Higher debt ratios and higher annual deficits are likely to weaken the single market and the euro in the future.
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Taxation What are taxes and what are they used for?
Taxes are the state’s most important source of revenue. The state uses the money to pay for things that are in the public interest. But who decides how much we have to pay in taxes? And why are there so many different kinds of taxes? This brochure provides answers to these and other important questions relating to taxes. It shows who pays what kinds of taxes and explains key terms using …
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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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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.
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europe German Recovery and Resilience Plan (GRRP)
The Covid-19 crisis constitutes one of the biggest challenges in the history of the European Union and the Federal Republic of Germany in terms of its impact on health, society and the economy. The European Union has taken robust action in response to the crisis during Germany’s EU Council Presidency. With the recovery instrument “Next Generation EU“, which amounts to €750 billion, and its …