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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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taxation Act on the Reporting Obligation and the Automatic Exchange of Information in Tax Matters by Reporting Platform Operators (Platform Tax Transparency Act)
The Platform Tax Transparency Act (PStTG) 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. The Act serves to transpose Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative …
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Financial markets Christian Lindner in Washington DC
German Finance Minister Christian Lindner attended numerous meetings in Washington from 12–14 October. In his talks with international partners, he discussed the most pressing fiscal policy issues of global significance. Key priorities included the global economic impact of Russia’s war of aggression against Ukraine, rising inflation, international debt, and efforts to fight the climate crisis.
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Climate action FAQs: Climate Action Programme 2030
Germany has made both national and international commitments to cut its greenhouse gas emissions by more than half by 2030, compared with 1990 levels. To this end, the German government has launched a comprehensive climate package. What are its key elements? How does carbon pricing work? And how much will all of this cost? Here are the answers to these and other important questions.
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Ministry Media images
Headshots of Finance Minister Christian Lindner, of the Parliamentary State Secretaries Katja Hessel and Dr Florian Toncar and of the State Secretaries Werner Gatzer, Prof Dr Luise Hölscher, Dr Carsten Pillath and Steffen Saebisch.
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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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G20 Frequently asked questions: G20
Answers to frequently asked questions about the G20