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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 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.
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taxation The Finance Ministry Circular of 2 February 2023 - 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.
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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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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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Taxation Tax information for investors
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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.