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Taxation External tax relations
An overview of German law on external tax relations, especially transfer pricing.
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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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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.
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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.
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Climate action First impact report for Green German Federal securities published
On 20 April 2021, the German government published the first allocation report for its Green Federal securities issued in 2020. The “Green Bond Allocation Report 2020” provides investors with transparent and binding information on expenditures from the federal government’s environmental and climate protection programmes. It lists expenditures recognised as “green” in the 2019 federal budget and …
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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.
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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.
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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 …
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Taxation Implementation of the global minimum taxation – Statement Christian Lindner
Federal Minister of Finance Christian Lindner declared that, if necessary, Germany is ready to introduce a global minimum tax nationally, even in the absence of an EU-wide agreement. He emphasised that this is a question of tax fairness: multinational corporations too must pay their fair share to help finance public goods.
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ECOFIN G5 statement on global minimum effective taxation
At the informal ECOFIN meeting in Prague, the finance ministers of France, Spain, Italy, the Netherlands and Germany issued a joint statement on a global minimum effective level of taxation.